# ASC 340-10-35: Other Assets and Deferred Costs — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/10/#35-subsequent-measurement)

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## ASC 340-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/340/10/#35-subsequent-measurement)

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##### [340-10-35-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-35-1)

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See paragraphs

[360-10-15-4 through 15-5](https://asc.understandingaccounting.org/asc/360/10/#360-10-15-4)

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.