# ASC 325-20-40: Investments—Other — Cost Method Investments — 40 Derecognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/20/#40-derecognition)

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## ASC 325-20-40: 40 Derecognition

[Read section](https://asc.understandingaccounting.org/asc/325/20/#40-derecognition)

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##### [325-20-40-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-40-1)

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