# ASC 340-978-00: Other Assets and Deferred Costs — Real Estate—Time-Sharing Activities — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/340/978/#00-status) 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): 2026-09-09T23:59:19.735Z to 2026-09-09T23:59:19.735Z Record version: sha256:58cbe80a8a1b9c1f1691105c30387824a349e951c3ebd1236ae392414faa9787 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-978-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/340/978/#00-status) SEC content: no ##### [340-978-00-1](https://asc.understandingaccounting.org/asc/340/978/#340-978-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:59:19.735Z to 2026-09-09T23:59:19.735Z Record version: sha256:921a78acf7505050b376f73a8141df5b6e4ba9f1deadc127021336202667146b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Deposit Method	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
Incidental Operations	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
Phase	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
Phase (2nd def.)	Amended	Accounting Standards Update No. 2014-06	03/14/2014
Project	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
Time-Sharing	Amended	Accounting Standards Update No. 2014-06	03/14/2014
Undivided Interest (2nd def.)	Superseded	Accounting Standards Update No. 2014-06	03/14/2014

978-340-25-1	Amended	Accounting Standards Update No. 2014-09	05/28/2014
978-340-25-2	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
978-340-25-3	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
978-340-40-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
978-340-40-2	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
978-340-60-1	Amended	Accounting Standards Update No. 2014-09	05/28/2014