Company: DHR
Filing Date: 2025-10-21
Form Type: 10-Q
Source: 0000313616-25-000182
Chunk: 78

Company: DANAHER CORP /DE/
Filing Date: 2025-10-21
Form: 10-Q
Item: Item 8
Chunk 78
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5 for additional segment disclosures. In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures.  The ASU expands disclosures in the income tax rate reconciliations table and cash taxes paid.  The Company adopted the ASU effective January 1, 2025.  This accounting standard will increase the tax disclosures in the Company’s annual reporting but has no impact on reported income tax expense or related tax assets or liabilities.Accounting Standards Not Yet Adopted—In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses.  The ASU requires disclosure of disaggregated information about certain income statement expenses, including specific expense categories.  The ASU is effective for annual periods beginning after December 15, 2026 and for interim periods within fiscal years beginning after December 15, 2027.  This accounting standard will increase disclosures in the Company’s annual and interim reporting when adopted.In July 2025, the FASB issued ASU 2025-05, Measurement of Credit Loss for Accounts Receivable and Contract Assets.  The ASU provides a practical expedient for the calculation of current expected credit losses for current accounts receivable and contract assets, allowing entities to assume that current conditions as of the balance sheet date will persist through the forecast period.  The ASU is effective for interim and annual reporting periods beginning after December 15, 2025.  The Company is assessing the impact of the ASU on its consolidated financial statements and related disclosures. In September 2025, the FASB issued ASU 2025-06, Targeted Improvements to the Accounting for Internal-Use Software.  The ASU updates the requirements for capitalization of internal-use software, removing all reference to prescriptive and sequential software development stages.  The ASU is effective for annual periods beginning after December 15, 2027 and for interim periods within those fiscal years.  The Company is assessing the impact of the ASU on its consolidated financial statements and related disclosures. Prepaid Expenses and Other Current Assets—Prepaid expenses and other current assets primarily result from advance payments to vendors for goods and services which are capitalized until the related goods are received or services are performed and advance payments to tax authorities.  The Company’s prepaid expenses and other current assets balances as of September 26, 2025 and December 31, 2024 are primarily comprised of prepaid expenses