{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/#sec-30-initial-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-10","subtopic_title":"Overall","section":{"number":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Allocation of Expenses","paragraphs":[{"citation":"220-10-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_71213391-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/220/10/#220-10-S99-3\" class=\"xref\">220-10-S99-3</a>, SAB Topic 1.B.1, Questions 2 and 3, for SEC Staff views on the measurement of expenses allocated from a parent to its subsidiary for purposes of preparing separate financial statements. </span></span></div></div>","snippet":"See paragraph 220-10-S99-3, SAB Topic 1.B.1, Questions 2 and 3, for SEC Staff views on the measurement of expenses allocated from a parent to its subsidiary for purposes of preparing separate financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b335265820e8d3f95981ff8ae0a751f477ecac7452fc84b074db4b99f53aaf32","downloaded_from":"2026-09-09T23:03:55.697Z","last_downloaded_at":"2026-09-09T23:03:55.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483626","source_sha256":"0eb6ade6cf8a30f1082f90930e850a9c3edaddcfbc82df2b631d4b0b24773abe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45844ab7fc07286ae52e99e236e6cc350d709d4add8bc9f9b73337b560b506a","downloaded_from":"2026-09-09T23:03:55.697Z","last_downloaded_at":"2026-09-09T23:03:55.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483626","source_sha256":"0eb6ade6cf8a30f1082f90930e850a9c3edaddcfbc82df2b631d4b0b24773abe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3245b542abb0b92e4c7356cff97e5a6c9c26d09affb7bd0a15ce978f4c98a1e","downloaded_from":"2026-09-09T23:03:55.697Z","last_downloaded_at":"2026-09-09T23:03:55.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483626","source_sha256":"0eb6ade6cf8a30f1082f90930e850a9c3edaddcfbc82df2b631d4b0b24773abe"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3245b542abb0b92e4c7356cff97e5a6c9c26d09affb7bd0a15ce978f4c98a1e","downloaded_from":"2026-09-09T23:03:55.697Z","last_downloaded_at":"2026-09-09T23:03:55.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483626","source_sha256":"0eb6ade6cf8a30f1082f90930e850a9c3edaddcfbc82df2b631d4b0b24773abe"}}