{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/958/#35-subsequent-measurement","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.","topic":"325","topic_title":"Investments—Other","subtopic":"325-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Institutions of Higher Education","paragraphs":[{"citation":"325-958-35-1","para":"35-1","html":"
Institutions of higher education, including colleges, universities, and community or junior colleges, shall subsequently report other investments at either of the following measures:
  1. a
    Carrying value—that is, those that were acquired by purchase are reported at cost, and those that were contributed are reported at their fair value at the date of the gift. However, the carrying value shall be reduced by an allowance for credit losses (if applicable) under Topic 326.
  2. b
    Fair value.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10Institutions of higher education, including colleges, universities, and community or junior colleges, shall subsequently report other investments at either of the following measures:
  1. a
    Carrying value—that is, those that were acquired by purchase are reported at cost, and those that were contributed are reported at their fair value at the date of the gift. If an asset is subject to the impairment provisions of other generally accepted accounting principles (GAAP), the carrying value shall be reduced in accordance with the guidance in the applicable Subtopic. An allowance for credit losses shall be recognized (if applicable) for financial assets subject to the guidance in Topic 326.
  2. b
    Fair value.
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The same measurement attribute shall be used for all other investments excluding those for which the institution chose, at a specified election date, to measure at fair value pursuant to Section 815-15-25 or to the Fair Value Option Subsections of Subtopic 825-10. Investments in wasting assets are usually reported net of an allowance for depreciation or depletion.
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Voluntary health and welfare entities shall subsequently report other investments at either of the following measures:
  1. a
    Carrying value—that is, cost if purchased and fair value at the date of the contribution if contributed
  2. b
    Fair value.
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The same measurement attribute shall be used for all other investments excluding those for which the voluntary health and welfare entity chose, at a specified election date, to measure at fair value pursuant to Section 815-15-25 or the Fair Value Option Subsections of Subtopic 825-10.
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If other investments are not equity securities and the fair value of the portfolio of those investments is below the recorded amount, it may be necessary to reduce the carrying amount of the portfolio to fair value or to provide an allowance for decline in fair value. If it can reasonably be expected that the voluntary health and welfare entity will suffer a loss on the disposition of an investment, an impairment loss shall be recognized in the period in which the decline in fair value occurs.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10If the fair value of the portfolio of other investments is below the recorded amount, it may be necessary to reduce the carrying amount of the portfolio to fair value or to provide an allowance for decline in fair value. If it can reasonably be expected that the voluntary health and welfare entity will suffer a loss on the disposition of an investment, an impairment loss shall be recognized in the period in which the decline in fair value occurs.
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Not-for-profit, business-oriented health care entities shall apply the guidance in Section 954-325-35.
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Not-for-profit entities (NFPs) that are not colleges, universities, voluntary health and welfare entities, or health care entities (see paragraph 958-10-15-3) shall report other investments using one of the following measures:
  1. a
    Fair value
  2. b
    The lower of cost or fair value.
The same measurement attribute shall be used for all other investments excluding those for which the NFP chose, at a specified election date, to measure at fair value pursuant to Section 815-15-25 or the Fair Value Option Subsections of Subtopic 825-10.
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If other investments are not equity securities and are carried at the lower of cost or fair value, declines in the value of those investments shall be recognized if their aggregate fair value is less than their carrying amount; recoveries of aggregate fair value in subsequent periods shall be recorded in those periods subject only to the limitation that the carrying amount shall not exceed the original cost.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10If other investments are carried at the lower of cost or fair value, declines in the value of those investments shall be recognized if their aggregate fair value is less than their carrying amount; recoveries of aggregate fair value in subsequent periods shall be recorded in those periods subject only to the limitation that the carrying amount shall not exceed the original cost.
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If an NFP is holding an investment as an agent and has little or no discretion in determining how the investment income, unrealized gains and losses, and realized gains and losses resulting from that investment will be used, those investment activities shall be reported as agency transactions and, therefore, as changes in assets and liabilities, rather than as changes in net assets. See paragraphs
958-605-25-23 through 25-24
for additional guidance.
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