# ASC 325-10: Investments—Other — Overall Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/10/) 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): 2026-09-09T23:43:19.294Z to 2026-09-09T23:43:24.138Z Record version: sha256:a95f3ad4d38cbf54a2abf67fd63d072a4b8a30ac758b6a4037885263fe54c745 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-10: Investments—Other — Overall ### Machine-generated study aids ```json { "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.", "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Financial Assets (325-10-05-2).", "The former Subtopic on cost method investments listed in 325-10-05-2(b) was superseded by ASU 2016-01, which moved equity investment measurement into Topic 321.", "The Overall Subtopic's relationships guidance at 325-10-60-1 was likewise superseded by ASU 2016-01, leaving 325-10 with background/roadmap content only.", "Because Topic 325 is residual, an investment should first be evaluated under Topics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" ] } ``` Source downloaded (UTC): 2026-09-09T23:43:19.294Z to 2026-09-09T23:43:19.294Z Record version: sha256:bab09af34fc586de10914ff9b1364540bc9e5ac098f4b32e505a3285d9996f5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/10/#00-status) SEC content: no ##### [325-10-00-1](https://asc.understandingaccounting.org/asc/325/10/#325-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:19.294Z to 2026-09-09T23:43:19.294Z Record version: sha256:d627bad8299ad891c8c4dcdb88f6730b14f94b77d1c7f2a8897b3a1b4cdd13ba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
325-10-05-1AmendedAccounting Standards Update No. 2016-0101/05/2016
325-10-05-2AmendedAccounting Standards Update No. 2016-0101/05/2016
325-10-60-1SupersededAccounting Standards Update No. 2016-0101/05/2016
Source downloaded (UTC): 2026-09-09T23:43:21.389Z to 2026-09-09T23:43:21.389Z Record version: sha256:7404d4d15496e97e5c2d4c3060d906c9926959ef9022601bbb2b3cbc32ce7a81 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/325/10/#05-overview-and-background) SEC content: no ##### [325-10-05-1](https://asc.understandingaccounting.org/asc/325/10/#325-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:21.389Z to 2026-09-09T23:43:21.389Z Record version: sha256:223a0e97ca807f238dbcbb5738e6f9d797d7d518e92cfcc5802112fd44c7e68b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The Codification contains several Topics for investments due to the differing accounting treatment for various forms of investment. The Topics include: 1. a Topic 320, Investments—Debt Securities 2. aa Topic 321, Investments—Equity Securities 3. b Topic 323, Investments—Equity Method and Joint Ventures 4. c Topic 325, Investments—Other. ##### [325-10-05-2](https://asc.understandingaccounting.org/asc/325/10/#325-10-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:21.389Z to 2026-09-09T23:43:21.389Z Record version: sha256:0c01c1265887ee32182de2446602e1b067da647098c478a2c38385b64f0a3edd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The Investments—Other Topic includes the following Subtopics: 1. a Overall 2. b [Subparagraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). 3. c Investments in Insurance Contracts 4. d Beneficial Interests in Securitized Financial Assets. Source downloaded (UTC): 2026-09-09T23:43:24.138Z to 2026-09-09T23:43:24.138Z Record version: sha256:40eea0612d343cbadad3477951936f0d42bc644961078165468190ba52182df5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-10-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/325/10/#60-relationships) SEC content: no ##### [325-10-60-1](https://asc.understandingaccounting.org/asc/325/10/#325-10-60-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:24.138Z to 2026-09-09T23:43:24.138Z Record version: sha256:62145a7bd126c08149d9f29d6e015efc22efbc1574d28cc47917fa14bbfd2c08 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).