# ASC 310-962-35: Receivables — Plan Accounting—Defined Contribution Pension Plans — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/962/#35-subsequent-measurement)

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## ASC 310-962-35: 35 Subsequent Measurement

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##### [310-962-35-1](https://asc.understandingaccounting.org/asc/310/962/#310-962-35-1)

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[Contributions receivable](https://asc.understandingaccounting.org/glossary/c/#contributions-receivable "Contributions receivable are the amounts due, as of the date of the financial statements, to the plan from employers, participants, and other sources of funding (for example, state subsidies or federal grants). They include amounts due pursuant to firm commitments, as well as legal or contractual requirements.") shall include an allowance for estimated uncollectible amounts.

#### Participant Loans

##### [310-962-35-2](https://asc.understandingaccounting.org/asc/310/962/#310-962-35-2)

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Participant loans shall be measured at their unpaid principal balance plus any accrued but unpaid interest.