# ASC 340-20-00: Other Assets and Deferred Costs — Capitalized Advertising Costs — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/340/20/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:55:08.697Z to 2026-09-09T23:55:08.697Z Record version: sha256:6aac14cfcccd40b0ad9a3e72402a3a9124eff0d7430abc723698e6c8ac3629dd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/340/20/#00-status) SEC content: no ##### [340-20-00-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:08.697Z to 2026-09-09T23:55:08.697Z Record version: sha256:ed2e0d160aca59a27bec5a866a93c853ec8cb7cf59301b5c7648be81f3ffd5c5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
340-20-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-05-2SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-15-1 through 15-4
SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-25-1 through 25-18
SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-30-2SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-35-1 through 35-7
SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-45-1SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-50-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
340-20-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-55-1SupersededAccounting Standards Update No. 2014-0905/28/2014
340-20-60-1SupersededAccounting Standards Update No. 2014-0905/28/2014