# ASC 320-942-35: Investments—Debt Securities — Financial Services—Depository and Lending — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/942/#35-subsequent-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:36:07.144Z to 2026-09-09T23:36:07.144Z

Record version: sha256:b156843120c144d96c7f18e2a3063f456d4c4dbcf7db1bfde2200fef9c695cd7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 320-942-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/320/942/#35-subsequent-measurement)

SEC content: no

#### Amortization or Accretion Period

##### [320-942-35-1](https://asc.understandingaccounting.org/asc/320/942/#320-942-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:36:07.144Z to 2026-09-09T23:36:07.144Z

Record version: sha256:58f947d51998f80a39fea3da2c1c1854a8a70fd9cdf342b4605eb59814c63268

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The period of amortization or accretion for debt securities shall generally extend from the purchase date to the maturity date, unless other Topics are applicable.