Daugherty Company owned a participating interest in an oil and gas business. In a transaction that qualifies as a sale, Daugherty transferred the entire interest to a third party. Daugherty received both cash and a forward commitment from the third party to deliver additional receivables to Daugherty over the course of the next 6 months. The CFO has asked if the forward commitment should be recognized as part of the proceeds of the sale. Which section of the authoritative guidance best outlines the accounting for a transfer of a participating interest in a financial asset that satisfies the conditions for treatment as a sale