# ASC 310-912-35: Receivables — Contractors—Federal Government — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 310-912-35: 35 Subsequent Measurement

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#### Inventory Items Related to Termination Claims

##### [310-912-35-1](https://asc.understandingaccounting.org/asc/310/912/#310-912-35-1)

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A purchase of inventory items recognized in accordance with the guidance in paragraph [912-330-25-1](https://asc.understandingaccounting.org/asc/330/912/#330-912-25-1) shall be applied, together with other disposal credits, against the termination claim receivable.