{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Pre-Production Costs Related to Long-Term Supply Agreements","paragraphs":[{"citation":"340-10-S50-1","para":"S50-1","html":"See paragraph 340-10-S99-3, SEC Observer Comment: Accounting for Pre-Production Costs Related to Long-Term Supply Arrangements, for SEC Staff views on disclosure of accounting policy and other matters pertaining to pre-production design and development costs. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.17, for the requirement to disclose policy for deferral and amortization of deferred costs.