# ASC 340-20: Other Assets and Deferred Costs — Capitalized Advertising Costs Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/340/20/) 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 2026-09-09T23:55:37.801Z Record version: sha256:0a5a93a81efb5d19fee2ae8ce24c83273644cb45c6e9a95e17dbad58e06f46a8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20: Other Assets and Deferred Costs — Capitalized Advertising Costs ### Machine-generated study aids ```json { "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 Every paragraph in the subtopic (Sections 05, 15, 25, 30, 35, 45, 50, 55, and 60) has been superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers).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ASC 720-35, and contract-related costs are addressed by ASC 340-40.", "key_points": [ "All content of ASC 340-20 was superseded by ASU 2014-09; paragraphs 340-20-05-1 through 340-20-60-1 are marked 'superseded,' and 340-20-05-3 and 05-4 are '[Not used].'", "Because no recognition (Section 25), measurement (Sections 30 and 35), presentation (Section 45), or disclosure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" ] } ``` 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
Source downloaded (UTC): 2026-09-09T23:55:12.516Z to 2026-09-09T23:55:12.516Z Record version: sha256:03dba2377e73ddb38f5a9d9877a4cd488747a941cee08c083a9c7011d4b38c74 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/340/20/#05-overview-and-background) SEC content: no ##### [340-20-05-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:12.516Z to 2026-09-09T23:55:12.516Z Record version: sha256:3ecb2a2f390ae10c379ddc33d46963e3d485d18e469697a212f777ce046203dd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-05-2](https://asc.understandingaccounting.org/asc/340/20/#340-20-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:12.516Z to 2026-09-09T23:55:12.516Z Record version: sha256:361c1c2166c71a07acbf03a97b495601f0e83bf533079ac7d64df6319e58ebd3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-05-3](https://asc.understandingaccounting.org/asc/340/20/#340-20-05-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:12.516Z to 2026-09-09T23:55:12.516Z Record version: sha256:922b5219aaac37fa53020c209b02f86c07638cffdbe6078ffbef2695a994dbe9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. \[Not used\] ##### [340-20-05-4](https://asc.understandingaccounting.org/asc/340/20/#340-20-05-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:12.516Z to 2026-09-09T23:55:12.516Z Record version: sha256:794ccaf9b5d6967a8a9941c7a533d658e23d9cb1dee1bbb5d12c0e3e41ae38d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. \[Not used\] Source downloaded (UTC): 2026-09-09T23:55:15.620Z to 2026-09-09T23:55:15.620Z Record version: sha256:45032f3ad38f2424f9c4b9ead510778fb7293b09982cef719f8aa8a847793220 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/340/20/#15-scope-and-scope-exceptions) SEC content: no ##### [340-20-15-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:15.620Z to 2026-09-09T23:55:15.620Z Record version: sha256:ec149fd59d81fada2cb2dcdd0aa76b4b3a89f01133ce93adedb2043660ec3061 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-15-2](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:15.620Z to 2026-09-09T23:55:15.620Z Record version: sha256:d1f9fd7ebc8877cc3870a6ce27449d62f60a18ee81fef0e192c0e37d6f4312bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-15-3](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:15.620Z to 2026-09-09T23:55:15.620Z Record version: sha256:75cdf92f70b3a50bda08a8c5423887584564967e44324e2b52f76e2ef470fb1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-15-4](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:15.620Z to 2026-09-09T23:55:15.620Z Record version: sha256:87a4b747e03fe7dbc596eecd454b05f7c45e703bbf8c913acf9cda202eb54c3a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:19f5dd36b053736a322892f0a56e8768348b2e2717b6ac292844bbd6be3db60b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/340/20/#25-recognition) SEC content: no ##### [340-20-25-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:fd764b57744e0ad1e2c062121700100757fda5ba424782d4141721dc11cb16eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-2](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:a64fd889099bce77723499d6933da3ed02743cf4e323871fa61c4007cdd73ad0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-3](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:c1ae53c3ceb3bbad87fa6021f47c9b36f4c8d68472fa39cc9dcad57f6cb64887 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-5](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:6e6fd2f0920b62670b564788719f5788cd5efd3e850619d2ddd1182f81999141 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-11](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:1851c5b887e9ab13d129779efc67fe97ed24e2bf5fbd70c78a31bc1e1cca8799 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-12](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:09f98ed937d8302b75c4aba1c0922b2160c96212436259e89d8edde9152985b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-13](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:3b3eca7c57cafcb1abd7bc9d1423f1a9ab3bac728a3cddac3cc83820fe46ae61 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-14](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:88d4205621779af8baae322217bca672cb338ebda6d030d480405e7ae397a34e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-16](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:fb03a8c70933c6c5eb33b0671277f5344c42b17ed0849be859a2c4da36fb3e27 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-17](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:872ace039451de196d7b79b840abdff1578bfd297047e3e095aadeaf8fa6ec64 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-25-18](https://asc.understandingaccounting.org/asc/340/20/#340-20-25-18) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:17.509Z to 2026-09-09T23:55:17.509Z Record version: sha256:63e414d0bc4f334f934f005ba420a0fa49ae38ed4876794e30369b0f46096593 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:55:20.537Z to 2026-09-09T23:55:20.537Z Record version: sha256:18614d3e22c7ff63373637a9d39993a78a5eddcfd37a2e3cc4e8cd99fb17e2cf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/340/20/#30-initial-measurement) SEC content: no ##### [340-20-30-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:20.537Z to 2026-09-09T23:55:20.537Z Record version: sha256:31d3911f2fd44f5928b9813b6f6a980490405487a88e59509be085bd0d240c64 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:20.537Z to 2026-09-09T23:55:20.537Z Record version: sha256:4b938a2c194315e2e05c264934bd5b5082539ba53095f8ba406a93f6cd8dae2c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:238259a871aa519421584cad78c72a0ecf0fdb9985f13e2b5acfbe509133d1e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/340/20/#35-subsequent-measurement) SEC content: no ##### [340-20-35-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-35-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:a580a84ce462f6acb594dd66dd7d74eb682f8d0141ad7133f820f5f8d8b656fc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-35-2](https://asc.understandingaccounting.org/asc/340/20/#340-20-35-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:2d81c2a68b493b7e6344130592e4a39964c7602ffa09a9c5e59bfa96abac3a8b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-35-3](https://asc.understandingaccounting.org/asc/340/20/#340-20-35-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:ae7a7ca5e157a3fdc95e1361e9be19e0dcdf33d6a2e7544136d6bf2a7512d395 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-35-4](https://asc.understandingaccounting.org/asc/340/20/#340-20-35-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:8aa0740b1b034cf417a5b10743d18fab4cb42d757591249dff7f7dc5ef6630e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-35-5](https://asc.understandingaccounting.org/asc/340/20/#340-20-35-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:596f66221ea89c50ecfbaadb697243e973fbaff1b89e81e7302c1c7514ac8a48 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-35-6](https://asc.understandingaccounting.org/asc/340/20/#340-20-35-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:ec72a3fefaa201f544edd07024c8a72051e0d9fafa74657dbd58af597d84764d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [340-20-35-7](https://asc.understandingaccounting.org/asc/340/20/#340-20-35-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:22.344Z to 2026-09-09T23:55:22.344Z Record version: sha256:9c13b4fbb75fe0229b5e45510557c9d93c730b9a4a4b5cb40c2ae4cb36648562 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:55:25.427Z to 2026-09-09T23:55:25.427Z Record version: sha256:f65a20098d06522dd73352fb4cd709c91134ac451b3c11c6f06f9ad722b7469a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/340/20/#45-other-presentation-matters) SEC content: no ##### [340-20-45-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:25.427Z to 2026-09-09T23:55:25.427Z Record version: sha256:363ab37b2114d93778f1d0a2c080cb9b6ae5c4907d2c5787e620a23a8a05d092 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:55:29.160Z to 2026-09-09T23:55:29.160Z Record version: sha256:132dbcf8d5b8161e676103ae0c7d91817b67faf0304a02c696701a7e20dc75c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/340/20/#50-disclosure) SEC content: no ##### [340-20-50-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:29.160Z to 2026-09-09T23:55:29.160Z Record version: sha256:30853db565e672e0b38908efa73cbd6697d660806b4f6cd26e4d2c97f3f11afc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:55:31.506Z to 2026-09-09T23:55:31.506Z Record version: sha256:9d69abbcd1e4ea33ff114f73868045c8d9b8bb82fbe0440680c6954527932200 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/340/20/#55-implementation-guidance-and-illustrations) SEC content: no ##### [340-20-55-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:31.506Z to 2026-09-09T23:55:31.506Z Record version: sha256:7700c467b5afb5a9b7e706acdac6a9aa7a31406f221346e3bff894d3b8466e80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:55:35.169Z to 2026-09-09T23:55:35.169Z Record version: sha256:3cbb60e23fa122f3f4ce32f01f8a7624851c0514d55da7833e47904d8b3c00db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-20-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/340/20/#60-relationships) SEC content: no ##### [340-20-60-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-60-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:55:35.169Z to 2026-09-09T23:55:35.169Z Record version: sha256:d90133cf85b1bde1a8e750b94c9ffb8de93b0f825f19c9c565bb6a3b4d3c6394 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).