# ASC 340-20-30: Other Assets and Deferred Costs — Capitalized Advertising Costs — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/20/#30-initial-measurement)

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## ASC 340-20-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/340/20/#30-initial-measurement)

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##### [340-20-30-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-30-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [340-20-30-2](https://asc.understandingaccounting.org/asc/340/20/#340-20-30-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).