# ASC 325-20-30: Investments—Other — Cost Method Investments — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/20/#30-initial-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): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:8a349409afb6871ce468ac0f7341f7cb9f18d1bbcb14be7a0c300d9eaa934db8

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 325-20-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/20/#30-initial-measurement)

SEC content: no

##### [325-20-30-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:4a54d82a3ebfb963fb7fd2a1ff28d2e84f371e0ee922ab66491352d4464096ed

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-20-30-2](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:da26a24e206d835aaad52e5f076dd0a6d426b0f01f21b598d5f967bfcc1f554d

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-20-30-3](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:04538d0c5a82a98bc66941c18125b0641cec0ab181da62336af9b0613b720997

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/).

##### [325-20-30-4](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-4)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:824de7587c27772d8efed5ca35d99bf77a1f974e50c0a79c151621d58cce34cd

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/).

##### [325-20-30-5](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-5)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:2b036d163927479b2ae219ee98a213881a2e5c61143080776ce1f735569eaf1b

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/).

##### [325-20-30-6](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-6)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:1ca6bfb3e04f4d60ab596d6331e097bfed3aa0bcd03c22a47ff1fb1705cf083b

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/).

##### [325-20-30-7](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-7)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z

Record version: sha256:4f8a55e6e066e904344391f1abb3241784cf34b13da99559c06fdf81311efc0e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).