{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/20/#35-subsequent-measurement","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":"340-20","subtopic_title":"Capitalized Advertising Costs","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a580a84ce462f6acb594dd66dd7d74eb682f8d0141ad7133f820f5f8d8b656fc","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}},{"citation":"340-20-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d81c2a68b493b7e6344130592e4a39964c7602ffa09a9c5e59bfa96abac3a8b","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}},{"citation":"340-20-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae7a7ca5e157a3fdc95e1361e9be19e0dcdf33d6a2e7544136d6bf2a7512d395","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}},{"citation":"340-20-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa0740b1b034cf417a5b10743d18fab4cb42d757591249dff7f7dc5ef6630e8","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}},{"citation":"340-20-35-5","para":"35-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:596f66221ea89c50ecfbaadb697243e973fbaff1b89e81e7302c1c7514ac8a48","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}},{"citation":"340-20-35-6","para":"35-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec72a3fefaa201f544edd07024c8a72051e0d9fafa74657dbd58af597d84764d","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}},{"citation":"340-20-35-7","para":"35-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c13b4fbb75fe0229b5e45510557c9d93c730b9a4a4b5cb40c2ae4cb36648562","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8644811865fa4bbe6df04c18130d2fae3bc5977ec327a0aae9da21264d144bb","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:238259a871aa519421584cad78c72a0ecf0fdb9985f13e2b5acfbe509133d1e0","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:238259a871aa519421584cad78c72a0ecf0fdb9985f13e2b5acfbe509133d1e0","downloaded_from":"2026-09-09T23:55:22.344Z","last_downloaded_at":"2026-09-09T23:55:22.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483003","source_sha256":"2b793215ba1cf85d613cfb9c86a0afd29530f3e570e8105ea5b7377899f46dc4"}}