{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/30/#30-initial-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-30","subtopic_title":"General Intangibles Other Than Goodwill","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-30-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6DB91DEE-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An intangible asset that is acquired either individually or with a group of other assets (but not those acquired in a business combination) shall be </span></span> <span class=\"sfragment\" id=\"sfr_6DB921C3-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">initially </span></span> <span class=\"sfragment\" id=\"sfr_6DB924F8-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">measured based on the guidance included in paragraphs <a href=\"/asc/805/50/#805-50-15-3\" class=\"xref\">805-50-15-3</a> and <div class=\"xref-range displayInline\"><a href=\"/asc/805/50/#805-50-30-1\" class=\"xref\">805-50-30-1 through 30-4</a></div>. </span></span> </div> </div>","snippet":"An intangible asset that is acquired either individually or with a group of other assets (but not those acquired in a business combination) shall be initially measured based on the guidance included in paragraphs 805-50-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71a7507e7e9fededb18ec1800b0f6e3c203542d3610d17e9864eebcae6efd289","downloaded_from":"2026-09-10T00:01:45.413Z","last_downloaded_at":"2026-09-10T00:01:45.413Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482544","source_sha256":"7f382ebd53864575d661a8527830ba2280f3c81bd00dfcb501be572e85373d9d"}},{"citation":"350-30-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2010-08/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2010-08</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2010-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58cd726964deb73f8b7f28fc305cb3ffc4463aff821ce98d9eaaf2bc425b4524","downloaded_from":"2026-09-10T00:01:45.413Z","last_downloaded_at":"2026-09-10T00:01:45.413Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482544","source_sha256":"7f382ebd53864575d661a8527830ba2280f3c81bd00dfcb501be572e85373d9d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0ffa2b8a3ced44421cf4ecabebb3c55b99cf817842225776203fbed89f933cd","downloaded_from":"2026-09-10T00:01:45.413Z","last_downloaded_at":"2026-09-10T00:01:45.413Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482544","source_sha256":"7f382ebd53864575d661a8527830ba2280f3c81bd00dfcb501be572e85373d9d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37712575b118726f22356557703d8a802217db71dd02a724cec8db29b3989e67","downloaded_from":"2026-09-10T00:01:45.413Z","last_downloaded_at":"2026-09-10T00:01:45.413Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482544","source_sha256":"7f382ebd53864575d661a8527830ba2280f3c81bd00dfcb501be572e85373d9d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37712575b118726f22356557703d8a802217db71dd02a724cec8db29b3989e67","downloaded_from":"2026-09-10T00:01:45.413Z","last_downloaded_at":"2026-09-10T00:01:45.413Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482544","source_sha256":"7f382ebd53864575d661a8527830ba2280f3c81bd00dfcb501be572e85373d9d"}}