# ASC 340-910-50: Other Assets and Deferred Costs — Contractors—Construction — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/910/#50-disclosure)

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): 2026-09-09T23:56:47.153Z to 2026-09-09T23:56:47.153Z

Record version: sha256:e5b546093dc51aa996781662d5c6ca22eaa0a8ce7c280db9d67f8e305b3fc396

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 340-910-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/340/910/#50-disclosure)

SEC content: no

##### [340-910-50-1](https://asc.understandingaccounting.org/asc/340/910/#340-910-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:56:47.153Z to 2026-09-09T23:56:47.153Z

Record version: sha256:48f7d8fe562a5f549a36f4c4c5a0241e9dc207f653816f55cef9d96d538c2638

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).