{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/10/","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.","number":"325-10","topic":"325","title":"Overall","area":"Assets","paragraphs":4,"summary":"ASC 325-10 is the Overall subtopic of Investments—Other, the residual investments Topic in the Codification. It mainly serves as a roadmap: it explains that investment accounting is split across Topics 320 (debt securities), 321 (equity securities), 323 (equity method and joint ventures), and 325 (other investments), and it lists the Subtopics within Topic 325 — Overall, Investments in Insurance Contracts (325-30), and Beneficial Interests in Securitized Financial Assets (325-40). It contains no substantive recognition or measurement guidance of its own.","concepts":["investments—other","residual investment guidance","debt securities","equity securities","equity method","insurance contracts","beneficial interests in securitized financial assets","cost method superseded"],"categories":["Financial instruments","Recognition","Subsequent measurement"],"level":"introductory","topic_title":"Investments—Other","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-10-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL75879331-209874\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/325/10/#325-10-05-1\" class=\"xref\">325-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/10/#325-10-05-2\" class=\"xref\">325-10-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/10/#325-10-60-1\" class=\"xref\">325-10-60-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n325-10-05-1 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |\n325-10-05…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d627bad8299ad891c8c4dcdb88f6730b14f94b77d1c7f2a8897b3a1b4cdd13ba","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:19.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481424","source_sha256":"4fbcc055a83fd4f2e7be0b9df5c839cb3cd9fbac6215e2a6826b3d9f060bea64"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f670f81fa093144140ea893bdaa7029504930de516251773a8f926f5255bbcd8","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:19.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481424","source_sha256":"4fbcc055a83fd4f2e7be0b9df5c839cb3cd9fbac6215e2a6826b3d9f060bea64"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab09af34fc586de10914ff9b1364540bc9e5ac098f4b32e505a3285d9996f5d","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:19.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481424","source_sha256":"4fbcc055a83fd4f2e7be0b9df5c839cb3cd9fbac6215e2a6826b3d9f060bea64"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Codification contains several Topics for investments due to the differing accounting treatment for various forms of investment. The Topics include:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Topic <a altsource=\"GUID-A9CFFB3B-63C1-4D60-AEE3-DA1A278C07C2.ditamap\" class=\"ditamap\">320</a>, Investments—Debt Securities</div></li><li class=\"li-norm\"><span class=\"linum\">aa</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_B2F3A60B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-30D592DB-7A98-4C24-AB74-116B7CA90050.ditamap\" class=\"ditamap\">321</a>, Investments—Equity Securities</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Topic <a altsource=\"GUID-C1DBE130-0C11-41EE-A5D3-44390B444883.ditamap\" class=\"ditamap\">323</a>, Investments—Equity Method and Joint Ventures</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Topic <a altsource=\"GUID-587D0169-4E4C-43C7-891F-845E730330AD.ditamap\" class=\"ditamap\">325</a>, Investments—Other.</div></li></ol></div></div>","snippet":"The Codification contains several Topics for investments due to the differing accounting treatment for various forms of investment. The Topics include:\n(a) Topic 320, Investments—Debt Securities\n(aa) Topic 321, Investmen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:223a0e97ca807f238dbcbb5738e6f9d797d7d518e92cfcc5802112fd44c7e68b","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481394","source_sha256":"e18715be8cfb649fcfef982f98c778ee00f4f3313260532e81de0ef6800c6392"}},{"citation":"325-10-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Investments—Other Topic includes the following Subtopics:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Overall</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2016-01</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Investments in Insurance Contracts</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\">Beneficial Interests in Securitized Financial Assets.</div></li></ol></div></div>","snippet":"The Investments—Other Topic includes the following Subtopics:\n(a) Overall\n(b) Subparagraph superseded by Accounting Standards Update No. 2016-01.\n(c) Investments in Insurance Contracts\n(d) Beneficial Interests in Securit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c01c1265887ee32182de2446602e1b067da647098c478a2c38385b64f0a3edd","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481394","source_sha256":"e18715be8cfb649fcfef982f98c778ee00f4f3313260532e81de0ef6800c6392"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ba54f88fff93b7b375161e85b3409c106a80551f1178e37c5d7ced2dcc2094","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62145a7bd126c08149d9f29d6e015efc22efbc1574d28cc47917fa14bbfd2c08","downloaded_from":"2026-09-09T23:43:24.138Z","last_downloaded_at":"2026-09-09T23:43:24.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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It mainly serves as a roadmap: it explains that investment accounting is split across Topics 320 (debt securities), 321 (equity securities), 323 (equity method and joint ventures), and 325 (other investments), and it lists the Subtopics within Topic 325 — Overall, Investments in Insurance Contracts (325-30), and Beneficial Interests in Securitized Financial Assets (325-40). It contains no substantive recognition or measurement guidance of its own.","key_points":["The Codification splits investment guidance across multiple Topics because of differing accounting treatment by form of investment: Topic 320 (debt securities), Topic 321 (equity securities), Topic 323 (equity method and joint ventures), and Topic 325 (other) (325-10-05-1).","Topic 325, Investments—Other, comprises the Overall Subtopic, Investments in Insurance Contracts, and Beneficial Interests in Securitized Financial Assets (325-10-05-2).","The former Subtopic on cost method investments listed in 325-10-05-2(b) was superseded by ASU 2016-01, which moved equity investment measurement into Topic 321.","The Overall Subtopic's relationships guidance at 325-10-60-1 was likewise superseded by ASU 2016-01, leaving 325-10 with background/roadmap content only.","Because Topic 325 is residual, an investment should first be evaluated under Topics 320, 321, and 323 before applying Topic 325 guidance."],"categories":["Financial instruments","Recognition","Subsequent measurement"],"audience_level":"introductory","student_note":"Treat 325-10 as a navigation aid, not a source of rules: nothing here tells you how to measure anything. The most common mistake is citing Topic 325 for equity investments without a readily determinable fair value — ASU 2016-01 eliminated the cost method Subtopic and moved that guidance to Topic 321.","related_topics":["320","321","323","325-30","325-40","820"],"key_concepts":["investments—other","residual investment guidance","debt securities","equity securities","equity method","insurance contracts","beneficial interests in securitized financial assets","cost method superseded"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c46d00c57b55204fc25ee0f78cc784ea04635271c75e893ae31bdb49d2a3fbb3","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:24.138Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"325-946","title":"Financial 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Services—Insurance","topic_title":"Investments—Other","score":0.7966,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dfe69d6e213e3ac2ae807f646a3f1ed9498cef28fc9c5596f01dcca48159543","downloaded_from":"2026-09-09T23:46:10.614Z","last_downloaded_at":"2026-09-09T23:46:35.252Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-954","title":"Health Care Entities","topic_title":"Investments—Other","score":0.7795,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b792eeff6bff673c56bad45b84d1f78190a845927b2f4012237c72cbf7c8844","downloaded_from":"2026-09-09T23:46:56.481Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-20","title":"Cost Method Investments","topic_title":"Investments—Other","score":0.7771,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9155cb3aa5eeeea16ad04baeab6b136202ebe6c838196aff78bb88aea832db57","downloaded_from":"2026-09-09T23:43:27.068Z","last_downloaded_at":"2026-09-09T23:43:52.504Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"320-944","title":"Financial Services—Insurance","topic_title":"Investments—Debt Securities","score":0.7706,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c63ffba6f440967d8cda12857df3c1e208895fb4e9cbbd5429ab62b045eceb76","downloaded_from":"2026-09-09T23:36:18.729Z","last_downloaded_at":"2026-09-09T23:36:30.190Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"320-954","title":"Health Care Entities","topic_title":"Investments—Debt 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Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f37c306cbe7de7268d56de4d0a3592983997d131d77fea46ad5f7a230fcc8df5","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:16.668Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"325-20","title":"Cost Method Investments","topic_title":"Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d8c5167bcce966924ceb427b79d452fa6a118a2f86e0ee184fd0d2a8c4c663","downloaded_from":"2026-09-09T23:43:27.068Z","last_downloaded_at":"2026-09-09T23:43:52.504Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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