# ASC 340-10-60: Other Assets and Deferred Costs — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

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## ASC 340-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/340/10/#60-relationships)

SEC content: no

#### Receivables

##### [340-10-60-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-1)

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For accounting for nonrefundable fees and costs associated with lending, committing to lend, or purchasing a group of loans, see Subtopic 310-20.

#### Intangibles—Goodwill and Other

##### [340-10-60-2](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-2)

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For capitalization of internal and external costs incurred to develop internal-use computer software, see Sections 350-40-25 and 350-40-30.

#### Asset Retirement and Environmental Obligations

##### [340-10-60-3](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-3)

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For capitalization of costs incurred to treat asbestos, see Section 410-30-45 and paragraphs

[410-30-25-17 through 25-18](https://asc.understandingaccounting.org/asc/410/30/#410-30-25-17)

.

##### [340-10-60-4](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-4)

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For accounting criteria for environmental contamination treatment costs, see paragraphs

[410-30-25-16 through 25-19](https://asc.understandingaccounting.org/asc/410/30/#410-30-25-16)

.

##### [340-10-60-5](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-5)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [340-10-60-6](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-6)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

#### Other Expenses

##### [340-10-60-7](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-7)

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For accounting for the cost of business process reengineering activities, see Subtopic 720-45.

##### [340-10-60-8](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-8)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [340-10-60-9](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-9)

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[Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).

#### Entertainment—Cable Television

##### [340-10-60-10](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-10)

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For capitalization and subsequent measurement of initial subscriber installation costs, see Section 922-360-35.

#### Entertainment—Music

##### [340-10-60-11](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-11)

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For reporting of an advance royalty to an artist as an asset, see paragraph [928-340-25-1](https://asc.understandingaccounting.org/asc/340/928/#340-928-25-1).

#### Financial Services—Brokers and Dealers

##### [340-10-60-12](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-12)

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For consideration of a membership as an asset by broker dealers, see Section 940-340-25.

##### [340-10-60-13](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-13)

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For accounting guidance for underwriting expenses by broker dealers, see Sections 940-20-25 and 940-20-35.

##### [340-10-60-14](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-14)

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For accounting guidance for distribution fees by broker dealers, see Subtopic 940-340.

#### Financial Services—Investment Companies

##### [340-10-60-15](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-15)

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For accounting for offering costs by investment companies, see Subtopic 946-20.

#### Financial Services—Title Plant

##### [340-10-60-16](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-16)

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For capitalization guidance for costs incurred to construct a title plant, see paragraph [950-350-30-1](https://asc.understandingaccounting.org/asc/350/950/#350-950-30-1).

#### Software

##### [340-10-60-17](https://asc.understandingaccounting.org/asc/340/10/#340-10-60-17)

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For accounting for the costs of computer software to be sold, leased, or otherwise marketed, see Subtopic 985-20.