Status of Technical Bulletin No. 90-1

Accounting for Separately Priced Extended Warranty and Product Maintenance Contracts


Issued: December 1990

Effective Date:
For contracts sold in fiscal years beginning after December 15, 1990


No other pronouncements


Affected by:
No other pronouncements


Issues Discussed by FASB Emerging Issues Task Force (EITF)


Nullifies EITF Issue No. 89-17


Interpreted by:
No EITF Issues


Related Issues:
EITF Issues No. 00-21, 00-22, and 01-9


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides