{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-10-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/360/10/#360-10-15-4\" class=\"xref\">360-10-15-4 through 15-5</a></div> for a discussion of the applicability of the guidance on long-lived assets to be held and used or disposed of to long-term prepaid assets.</div> </div>","snippet":"See paragraphs 360-10-15-4 through 15-5 for a discussion of the applicability of the guidance on long-lived assets to be held and used or disposed of to long-term prepaid assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9f8b2c54c65e33f98990bf0a65a968d875882244ab5c68ab9a3936a1b5be069","downloaded_from":"2026-09-09T23:54:30.703Z","last_downloaded_at":"2026-09-09T23:54:30.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483056","source_sha256":"93c263658ed2ea96dee8dd599f570be49c8feb5aaf2416f0484e95cc9a3d143c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c99e8725967692b32070bd5b3305db56a526e0835d40e55b1eab4e9a561a225","downloaded_from":"2026-09-09T23:54:30.703Z","last_downloaded_at":"2026-09-09T23:54:30.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483056","source_sha256":"93c263658ed2ea96dee8dd599f570be49c8feb5aaf2416f0484e95cc9a3d143c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7f2fe26813ad8da78488a2673bde5c2c8d8a30fc9f1830271e0d73a3de48934","downloaded_from":"2026-09-09T23:54:30.703Z","last_downloaded_at":"2026-09-09T23:54:30.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483056","source_sha256":"93c263658ed2ea96dee8dd599f570be49c8feb5aaf2416f0484e95cc9a3d143c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7f2fe26813ad8da78488a2673bde5c2c8d8a30fc9f1830271e0d73a3de48934","downloaded_from":"2026-09-09T23:54:30.703Z","last_downloaded_at":"2026-09-09T23:54:30.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483056","source_sha256":"93c263658ed2ea96dee8dd599f570be49c8feb5aaf2416f0484e95cc9a3d143c"}}