Accounting Standards Codification: 910 - Contractors - Construction | ASC | GAAP Plus

# Reference Report Element
1 910 20 50 1 (a) Contract Cost, Unapproved Change Order, Description
2 910 20 50 1 (a) Contract Cost, Unapproved Change Order, Amount
3 910 20 50 1 (b) Construction Contract Cost, Progress Payment Offset
4 910 235 50 1 (a) Construction Contractors, Method of Reporting Affiliated Entities, Policy [Policy Text Block]
5 910 235 50 1 (b) Construction Contractors, Operating Cycle, Policy [Policy Text Block]
6 910 235 50 1 Construction Contractors, Policy [Policy Text Block]
7 910 235 50 2 Construction Contractor, Liquidity Characteristic
8 910 310 50 3 (a) Contract Receivable, Due after Year One
9 910 310 50 3 (a) Contract Receivable, Due in Year Four
10 910 310 50 3 (a) Contract Receivable, Due in Year Three
11 910 310 50 3 (a) Contract Receivable, Due in Year Two
12 910 310 50 3 (a) Contract Receivable, Due after Year Five
13 910 310 50 3 (a) Contract Receivable, Due in Year Five
14 910 310 50 3 (b) Contract Receivable, Due after One Year, Weighted Average Interest Rate
15 910 310 50 3 (b) Contract Receivable, Due after One Year, Highest Interest Rate
16 910 310 50 3 (b) Contract Receivable, Due after One Year, Lowest Interest Rate
17 910 310 50 3 Contract Receivable
18 910 310 50 4 (a) Contract Receivable Retainage
19 910 310 50 4 (b) Contract Receivable Retainage, after Next Twelve Months
20 910 310 50 4 (c) Contract Receivable Retainage, Year Three
21 910 310 50 4 (c) Contract Receivable Retainage, Year Five
22 910 310 50 4 (c) Contract Receivable Retainage, Year Two
23 910 310 50 4 (c) Contract Receivable Retainage, after Year Five
24 910 310 50 4 (c) Contract Receivable Retainage, Year Four
25 910 310 50 4 Contract Receivable Retainage, Next Twelve Months
26 910 310 50 4 Contract Receivable Retainage, Description