# ASC 330-926-35: Inventory — Entertainment—Films — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/926/#35-subsequent-measurement)

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## ASC 330-926-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/330/926/#35-subsequent-measurement)

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#### Products Held for Sale

##### [330-926-35-1](https://asc.understandingaccounting.org/asc/330/926/#330-926-35-1)

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An entity shall, at each balance sheet date, evaluate inventories of products held for sale, such as videocassettes and digital video discs, for net realizable value and obsolescence exposures, with appropriate adjustments recorded as necessary.