{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/20/","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.","number":"340-20","topic":"340","title":"Capitalized Advertising Costs","area":"Assets","paragraphs":40,"summary":"ASC 340-20 formerly governed capitalized advertising costs (including direct-response advertising) — when such costs could be recorded as assets, how they were measured, amortized, tested for realizability, presented, and disclosed. Every paragraph in the subtopic (Sections 05, 15, 25, 30, 35, 45, 50, 55, and 60) has been superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers). The subtopic therefore contains no operative guidance; advertising costs are now expensed as incurred (or the first time the advertising takes place) under ASC 720-35, and contract-related costs are addressed by ASC 340-40.","concepts":["capitalized advertising costs","direct-response advertising","superseded guidance","expense as incurred","costs to obtain a contract","transition to asc 606"],"categories":["Transition and effective dates","Recognition","Subsequent measurement"],"level":"intermediate","topic_title":"Other Assets and Deferred Costs","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL51793550-161711\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-05-1\" class=\"xref\">340-20-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-05-2\" class=\"xref\">340-20-05-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/340/20/#340-20-15-1\" class=\"xref\">340-20-15-1 through 15-4</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/340/20/#340-20-25-1\" class=\"xref\">340-20-25-1 through 25-18</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-30-1\" class=\"xref\">340-20-30-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-30-2\" class=\"xref\">340-20-30-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/340/20/#340-20-35-1\" class=\"xref\">340-20-35-1 through 35-7</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-45-1\" class=\"xref\">340-20-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-50-1\" class=\"xref\">340-20-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a> </td> <td class=\"entry\">06/27/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-50-1\" class=\"xref\">340-20-50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-55-1\" class=\"xref\">340-20-55-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/20/#340-20-60-1\" class=\"xref\">340-20-60-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n340-20-05-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n340-20…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed2e0d160aca59a27bec5a866a93c853ec8cb7cf59301b5c7648be81f3ffd5c5","downloaded_from":"2026-09-09T23:55:08.697Z","last_downloaded_at":"2026-09-09T23:55:08.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482927","source_sha256":"dbc5fdc9fc198f88feeed4f312485983374de28d34760e07ec8c44d2fca2d86d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:571af766028513698fa63576bc133757722e3d1a4721d69329e101a6b5b65d0d","downloaded_from":"2026-09-09T23:55:08.697Z","last_downloaded_at":"2026-09-09T23:55:08.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482927","source_sha256":"dbc5fdc9fc198f88feeed4f312485983374de28d34760e07ec8c44d2fca2d86d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aac14cfcccd40b0ad9a3e72402a3a9124eff0d7430abc723698e6c8ac3629dd","downloaded_from":"2026-09-09T23:55:08.697Z","last_downloaded_at":"2026-09-09T23:55:08.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482927","source_sha256":"dbc5fdc9fc198f88feeed4f312485983374de28d34760e07ec8c44d2fca2d86d"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-05-1","para":"05-1","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":"sha256:3ecb2a2f390ae10c379ddc33d46963e3d485d18e469697a212f777ce046203dd","downloaded_from":"2026-09-09T23:55:12.516Z","last_downloaded_at":"2026-09-09T23:55:12.516Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483106","source_sha256":"6ed83c16ba3aa088d67f1788db1cab1100de05f06ced07c028a2e1bd66b1a1e2"}},{"citation":"340-20-05-2","para":"05-2","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":"sha256:361c1c2166c71a07acbf03a97b495601f0e83bf533079ac7d64df6319e58ebd3","downloaded_from":"2026-09-09T23:55:12.516Z","last_downloaded_at":"2026-09-09T23:55:12.516Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483106","source_sha256":"6ed83c16ba3aa088d67f1788db1cab1100de05f06ced07c028a2e1bd66b1a1e2"}},{"citation":"340-20-05-3","para":"05-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">[Not used]</div></div>","snippet":"[Not used]","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:922b5219aaac37fa53020c209b02f86c07638cffdbe6078ffbef2695a994dbe9","downloaded_from":"2026-09-09T23:55:12.516Z","last_downloaded_at":"2026-09-09T23:55:12.516Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483106","source_sha256":"6ed83c16ba3aa088d67f1788db1cab1100de05f06ced07c028a2e1bd66b1a1e2"}},{"citation":"340-20-05-4","para":"05-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">[Not used]</div></div>","snippet":"[Not used]","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:794ccaf9b5d6967a8a9941c7a533d658e23d9cb1dee1bbb5d12c0e3e41ae38d0","downloaded_from":"2026-09-09T23:55:12.516Z","last_downloaded_at":"2026-09-09T23:55:12.516Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483106","source_sha256":"6ed83c16ba3aa088d67f1788db1cab1100de05f06ced07c028a2e1bd66b1a1e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:844c3a9f5e70b2594620196c4f66fce33d24823c70d2af69e36b31f06e3e81d3","downloaded_from":"2026-09-09T23:55:12.516Z","last_downloaded_at":"2026-09-09T23:55:12.516Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483106","source_sha256":"6ed83c16ba3aa088d67f1788db1cab1100de05f06ced07c028a2e1bd66b1a1e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03dba2377e73ddb38f5a9d9877a4cd488747a941cee08c083a9c7011d4b38c74","downloaded_from":"2026-09-09T23:55:12.516Z","last_downloaded_at":"2026-09-09T23:55:12.516Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483106","source_sha256":"6ed83c16ba3aa088d67f1788db1cab1100de05f06ced07c028a2e1bd66b1a1e2"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-15-1","para":"15-1","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:ec149fd59d81fada2cb2dcdd0aa76b4b3a89f01133ce93adedb2043660ec3061","downloaded_from":"2026-09-09T23:55:15.620Z","last_downloaded_at":"2026-09-09T23:55:15.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483078","source_sha256":"bdbe43cfb098ee4d4024971247d7b866215d5b24247ea2740cd0acaaf5bb9b36"}},{"citation":"340-20-15-2","para":"15-2","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:d1f9fd7ebc8877cc3870a6ce27449d62f60a18ee81fef0e192c0e37d6f4312bb","downloaded_from":"2026-09-09T23:55:15.620Z","last_downloaded_at":"2026-09-09T23:55:15.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483078","source_sha256":"bdbe43cfb098ee4d4024971247d7b866215d5b24247ea2740cd0acaaf5bb9b36"}},{"citation":"340-20-15-3","para":"15-3","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":"sha256:75cdf92f70b3a50bda08a8c5423887584564967e44324e2b52f76e2ef470fb1e","downloaded_from":"2026-09-09T23:55:15.620Z","last_downloaded_at":"2026-09-09T23:55:15.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483078","source_sha256":"bdbe43cfb098ee4d4024971247d7b866215d5b24247ea2740cd0acaaf5bb9b36"}},{"citation":"340-20-15-4","para":"15-4","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":"sha256:87a4b747e03fe7dbc596eecd454b05f7c45e703bbf8c913acf9cda202eb54c3a","downloaded_from":"2026-09-09T23:55:15.620Z","last_downloaded_at":"2026-09-09T23:55:15.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483078","source_sha256":"bdbe43cfb098ee4d4024971247d7b866215d5b24247ea2740cd0acaaf5bb9b36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a759a5f72681a91d884c103b40df13a4e5a3770f69ef3ded73ac84477f69838a","downloaded_from":"2026-09-09T23:55:15.620Z","last_downloaded_at":"2026-09-09T23:55:15.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483078","source_sha256":"bdbe43cfb098ee4d4024971247d7b866215d5b24247ea2740cd0acaaf5bb9b36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45032f3ad38f2424f9c4b9ead510778fb7293b09982cef719f8aa8a847793220","downloaded_from":"2026-09-09T23:55:15.620Z","last_downloaded_at":"2026-09-09T23:55:15.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483078","source_sha256":"bdbe43cfb098ee4d4024971247d7b866215d5b24247ea2740cd0acaaf5bb9b36"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-25-1","para":"25-1","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:fd764b57744e0ad1e2c062121700100757fda5ba424782d4141721dc11cb16eb","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-2","para":"25-2","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:a64fd889099bce77723499d6933da3ed02743cf4e323871fa61c4007cdd73ad0","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-3","para":"25-3","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:c1ae53c3ceb3bbad87fa6021f47c9b36f4c8d68472fa39cc9dcad57f6cb64887","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-4","para":"25-4","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":"sha256:96adba3bf2660bc7a2759a2ebaeb6e26bcad522b1aee32c90c2e53d18bec8cfa","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-5","para":"25-5","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":"sha256:6e6fd2f0920b62670b564788719f5788cd5efd3e850619d2ddd1182f81999141","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-6","para":"25-6","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":"sha256:14123c254d96e750f666b48c03f472fe23fcae6cbc9017f9ce0dd438b4ba3185","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-7","para":"25-7","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":"sha256:5b3ad33f4acee812dc93d986ac2ed5f2c2502afeb9b14a43cdc1a281dace4bc9","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-8","para":"25-8","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":"sha256:1db5d128ff9bc4e001f3b17a528a1d68e8b8315d8fc3c6aeedcd62ddf4375de9","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-9","para":"25-9","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":"sha256:45ec2d1f557cfe8d872c85c8bde8218c21aef87bb1537a5e2717519c00dac029","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-10","para":"25-10","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:fc74952b9bf88545bfd85de737f7b3198b3cfebfe1430356b6cdaf56bfb94943","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-11","para":"25-11","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":"sha256:1851c5b887e9ab13d129779efc67fe97ed24e2bf5fbd70c78a31bc1e1cca8799","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-12","para":"25-12","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":"sha256:09f98ed937d8302b75c4aba1c0922b2160c96212436259e89d8edde9152985b6","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-13","para":"25-13","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":"sha256:3b3eca7c57cafcb1abd7bc9d1423f1a9ab3bac728a3cddac3cc83820fe46ae61","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-14","para":"25-14","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":"sha256:88d4205621779af8baae322217bca672cb338ebda6d030d480405e7ae397a34e","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-15","para":"25-15","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:aecd6fb53e2b5ac6e40e0de657c29a6e9d3865effe44d3734fa8556ef07c7510","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-16","para":"25-16","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:fb03a8c70933c6c5eb33b0671277f5344c42b17ed0849be859a2c4da36fb3e27","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-17","para":"25-17","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":"sha256:872ace039451de196d7b79b840abdff1578bfd297047e3e095aadeaf8fa6ec64","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"citation":"340-20-25-18","para":"25-18","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":"sha256:63e414d0bc4f334f934f005ba420a0fa49ae38ed4876794e30369b0f46096593","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2f8ce718ef2272b20b949aa79b7e1332483065abd6d0cf1a5a086b5eb04602","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19f5dd36b053736a322892f0a56e8768348b2e2717b6ac292844bbd6be3db60b","downloaded_from":"2026-09-09T23:55:17.509Z","last_downloaded_at":"2026-09-09T23:55:17.509Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483053","source_sha256":"b3e4e599c3250e3e92ebd738101d1f5a5e9ddfbc654d9f5c8f26e1cf98c35d53"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-30-1","para":"30-1","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":"sha256:31d3911f2fd44f5928b9813b6f6a980490405487a88e59509be085bd0d240c64","downloaded_from":"2026-09-09T23:55:20.537Z","last_downloaded_at":"2026-09-09T23:55:20.537Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483029","source_sha256":"849362e2751e44b3d30c5cab61ad3e131d095b839395831a3c93c8678503197d"}},{"citation":"340-20-30-2","para":"30-2","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":"sha256:4b938a2c194315e2e05c264934bd5b5082539ba53095f8ba406a93f6cd8dae2c","downloaded_from":"2026-09-09T23:55:20.537Z","last_downloaded_at":"2026-09-09T23:55:20.537Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483029","source_sha256":"849362e2751e44b3d30c5cab61ad3e131d095b839395831a3c93c8678503197d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e4a567560a01c226da84c3cf37e4c904be93395144acd81a147ccb1c545e3ea","downloaded_from":"2026-09-09T23:55:20.537Z","last_downloaded_at":"2026-09-09T23:55:20.537Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483029","source_sha256":"849362e2751e44b3d30c5cab61ad3e131d095b839395831a3c93c8678503197d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18614d3e22c7ff63373637a9d39993a78a5eddcfd37a2e3cc4e8cd99fb17e2cf","downloaded_from":"2026-09-09T23:55:20.537Z","last_downloaded_at":"2026-09-09T23:55:20.537Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483029","source_sha256":"849362e2751e44b3d30c5cab61ad3e131d095b839395831a3c93c8678503197d"}},{"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"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-45-1","para":"45-1","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":"sha256:363ab37b2114d93778f1d0a2c080cb9b6ae5c4907d2c5787e620a23a8a05d092","downloaded_from":"2026-09-09T23:55:25.427Z","last_downloaded_at":"2026-09-09T23:55:25.427Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482979","source_sha256":"5edee337dfcda62680be05e98c8f4d05746d3829653b997a4a445a7c46157d6e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd209a4d6f6f0aea264cda07f1ae0adf9fdec862369d9cc98cf9a0cc60ca4c0b","downloaded_from":"2026-09-09T23:55:25.427Z","last_downloaded_at":"2026-09-09T23:55:25.427Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482979","source_sha256":"5edee337dfcda62680be05e98c8f4d05746d3829653b997a4a445a7c46157d6e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f65a20098d06522dd73352fb4cd709c91134ac451b3c11c6f06f9ad722b7469a","downloaded_from":"2026-09-09T23:55:25.427Z","last_downloaded_at":"2026-09-09T23:55:25.427Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482979","source_sha256":"5edee337dfcda62680be05e98c8f4d05746d3829653b997a4a445a7c46157d6e"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-50-1","para":"50-1","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":"sha256:30853db565e672e0b38908efa73cbd6697d660806b4f6cd26e4d2c97f3f11afc","downloaded_from":"2026-09-09T23:55:29.160Z","last_downloaded_at":"2026-09-09T23:55:29.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482958","source_sha256":"03df7f0a6829cb511f4efd28690fbee3484710fd80a250e8739bca5edee30816"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d29e26aaf1b0487b3dc87d16837103dfc52520cb01725c164a820d6ee28fec2","downloaded_from":"2026-09-09T23:55:29.160Z","last_downloaded_at":"2026-09-09T23:55:29.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482958","source_sha256":"03df7f0a6829cb511f4efd28690fbee3484710fd80a250e8739bca5edee30816"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:132dbcf8d5b8161e676103ae0c7d91817b67faf0304a02c696701a7e20dc75c6","downloaded_from":"2026-09-09T23:55:29.160Z","last_downloaded_at":"2026-09-09T23:55:29.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482958","source_sha256":"03df7f0a6829cb511f4efd28690fbee3484710fd80a250e8739bca5edee30816"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-55-1","para":"55-1","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":"sha256:7700c467b5afb5a9b7e706acdac6a9aa7a31406f221346e3bff894d3b8466e80","downloaded_from":"2026-09-09T23:55:31.506Z","last_downloaded_at":"2026-09-09T23:55:31.506Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482932","source_sha256":"2e217e3a1b5b80607cd788b6fdc9d06f9d0d87669efe40d8b5f88c97afee4f85"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc9e9b11de516c211ee88af81718062d5fd758cfe9d04a775f16063887e207b","downloaded_from":"2026-09-09T23:55:31.506Z","last_downloaded_at":"2026-09-09T23:55:31.506Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482932","source_sha256":"2e217e3a1b5b80607cd788b6fdc9d06f9d0d87669efe40d8b5f88c97afee4f85"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d69abbcd1e4ea33ff114f73868045c8d9b8bb82fbe0440680c6954527932200","downloaded_from":"2026-09-09T23:55:31.506Z","last_downloaded_at":"2026-09-09T23:55:31.506Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482932","source_sha256":"2e217e3a1b5b80607cd788b6fdc9d06f9d0d87669efe40d8b5f88c97afee4f85"}},{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-20-60-1","para":"60-1","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:d90133cf85b1bde1a8e750b94c9ffb8de93b0f825f19c9c565bb6a3b4d3c6394","downloaded_from":"2026-09-09T23:55:35.169Z","last_downloaded_at":"2026-09-09T23:55:35.169Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483107","source_sha256":"f1829ab26022691dea0c18cb77b3b81ed2bad69f7478395aac7df30860b519b2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d66e8366699dba421534585cdcd9d3e617c30829ed1159b2c08472befcc932d2","downloaded_from":"2026-09-09T23:55:35.169Z","last_downloaded_at":"2026-09-09T23:55:35.169Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483107","source_sha256":"f1829ab26022691dea0c18cb77b3b81ed2bad69f7478395aac7df30860b519b2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cbb60e23fa122f3f4ce32f01f8a7624851c0514d55da7833e47904d8b3c00db","downloaded_from":"2026-09-09T23:55:35.169Z","last_downloaded_at":"2026-09-09T23:55:35.169Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483107","source_sha256":"f1829ab26022691dea0c18cb77b3b81ed2bad69f7478395aac7df30860b519b2"}}],"enrichment":{"summary":"ASC 340-20 formerly governed capitalized advertising costs (including direct-response advertising) — when such costs could be recorded as assets, how they were measured, amortized, tested for realizability, presented, and disclosed. Every paragraph in the subtopic (Sections 05, 15, 25, 30, 35, 45, 50, 55, and 60) has been superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers). The subtopic therefore contains no operative guidance; advertising costs are now expensed as incurred (or the first time the advertising takes place) under ASC 720-35, and contract-related costs are addressed by ASC 340-40.","key_points":["All content of ASC 340-20 was superseded by ASU 2014-09; paragraphs 340-20-05-1 through 340-20-60-1 are marked 'superseded,' and 340-20-05-3 and 05-4 are '[Not used].'","Because no recognition (Section 25), measurement (Sections 30 and 35), presentation (Section 45), or disclosure (Section 50) guidance remains, an entity cannot look to 340-20 for authoritative support for capitalizing advertising costs.","The former exception permitting capitalization of direct-response advertising costs no longer exists in GAAP after adoption of ASU 2014-09.","Advertising costs are now accounted for under ASC 720-35, which requires expensing either as incurred or the first time the advertising takes place.","Incremental costs of obtaining a contract and costs to fulfill a contract that were once analogized to advertising capitalization are now evaluated under ASC 340-40.","Entities that had not yet adopted ASU 2014-09 applied the pre-amendment 340-20 guidance; transition is governed by ASC 606-10-65-1."],"categories":["Transition and effective dates","Recognition","Subsequent measurement"],"audience_level":"intermediate","student_note":"The whole subtopic is a shell — its only exam value is knowing that direct-response advertising capitalization was eliminated by ASU 2014-09. The common mistake is citing 340-20 as live authority for capitalizing advertising; go to ASC 720-35 (expense) or ASC 340-40 (contract costs) instead.","related_topics":["340-40","720-35","606-10","350-40","944-30"],"key_concepts":["capitalized advertising costs","direct-response advertising","superseded guidance","expense as incurred","costs to obtain a contract","transition to asc 606"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a27a63b0ea71cf5c5f36aeaf0cb2216e3357194e011dd565c0103ac52d3bf18c","downloaded_from":"2026-09-09T23:55:08.697Z","last_downloaded_at":"2026-09-09T23:55:37.801Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"340-952","title":"Franchisors","topic_title":"Other Assets and Deferred Costs","score":0.8061,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc213a7f148a5da944c2d5ad047bf4d3ce0fcb11792fa4e06b9c41e79b5b132","downloaded_from":"2026-09-09T23:58:29.537Z","last_downloaded_at":"2026-09-09T23:58:41.693Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"340-910","title":"Contractors—Construction","topic_title":"Other Assets and Deferred Costs","score":0.7921,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f789bc9f4d9a35c899948192a043613db7eb75c5cbe3957cc04e0276666fa4af","downloaded_from":"2026-09-09T23:56:37.773Z","last_downloaded_at":"2026-09-09T23:56:47.153Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-20","title":"Cost Method Investments","topic_title":"Investments—Other","score":0.7918,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65a9a9772d0e816b7ae4289de3a5270837c266af3d0cd17e80ff9c04345795cd","downloaded_from":"2026-09-09T23:43:27.068Z","last_downloaded_at":"2026-09-09T23:43:52.504Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"340-915","title":"Development Stage Entities","topic_title":"Other Assets and Deferred Costs","score":0.7857,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf52256f81ac9cd61b702eb5efc148f66fb2f9ba49f94477cbf9b324740363e0","downloaded_from":"2026-09-09T23:56:51.161Z","last_downloaded_at":"2026-09-09T23:57:08.174Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-944","title":"Financial Services—Insurance","topic_title":"Investments—Other","score":0.7711,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52a9b33bed0dd2c381d59cee09c3265e25c2cd57356693657d566707de3b759c","downloaded_from":"2026-09-09T23:46:10.614Z","last_downloaded_at":"2026-09-09T23:46:35.252Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-970","title":"Real Estate—General","topic_title":"Revenue Recognition","score":0.7524,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6e0c69d556545a68fcd0e400c606843c91cc746e5abcd0bf54dba9f6c9176d4","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:52:20.317Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"340-10","title":"Overall","topic_title":"Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fdb5c62edb35126692d0636d92d67b9997e3434a8c7db0f3b16025db1d01930","downloaded_from":"2026-09-09T23:54:15.524Z","last_downloaded_at":"2026-09-09T23:55:04.724Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"340-30","title":"Insurance Contracts That Do Not Transfer Insurance Risk","topic_title":"Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c002a5860d54181b4ee059ddc210ef784fdd08f568831a0261010d32093e2964","downloaded_from":"2026-09-09T23:55:41.723Z","last_downloaded_at":"2026-09-09T23:56:05.098Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a5a93a81efb5d19fee2ae8ce24c83273644cb45c6e9a95e17dbad58e06f46a8","downloaded_from":"2026-09-09T23:55:08.697Z","last_downloaded_at":"2026-09-09T23:55:37.801Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}