# ASC 340-10-S50: Other Assets and Deferred Costs — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/10/#sec-50-disclosure)

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## ASC 340-10-S50: SEC 50 Disclosure

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#### Pre-Production Costs Related to Long-Term Supply Agreements

##### [340-10-S50-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-S50-1)

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See paragraph [340-10-S99-3](https://asc.understandingaccounting.org/asc/340/10/#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.

##### [340-10-S50-2](https://asc.understandingaccounting.org/asc/340/10/#340-10-S50-2)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.17, for the requirement to disclose policy for deferral and amortization of deferred costs.