# ASC 330-10-S35: Inventory — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/10/#sec-35-subsequent-measurement)

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## ASC 330-10-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/330/10/#sec-35-subsequent-measurement)

SEC content: yes

#### Restoration of Previously Written-Down Inventory Value

##### [330-10-S35-1](https://asc.understandingaccounting.org/asc/330/10/#330-10-S35-1)

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See paragraph [330-10-S99-2](https://asc.understandingaccounting.org/asc/330/10/#330-10-S99-2), SAB Topic 5.BB, for SEC Staff views on restoration of inventory value following a previous write-down to lower of cost or market.

#### Classification of Inventory Markdowns and Other Costs Associated with a Restructuring

##### [330-10-S35-2](https://asc.understandingaccounting.org/asc/330/10/#330-10-S35-2)

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See paragraph [420-10-S99-3](https://asc.understandingaccounting.org/asc/420/10/#420-10-S99-3), SEC Observer Comment: Classification of Inventory Markdowns and Other Costs Associated with Restructuring, for SEC Staff views on income statement classification of inventory markdowns associated with a restructuring.