# ASC 350-30-30: Intangibles—Goodwill and Other — General Intangibles Other Than Goodwill — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/30/#30-initial-measurement)

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## ASC 350-30-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/350/30/#30-initial-measurement)

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##### [350-30-30-1](https://asc.understandingaccounting.org/asc/350/30/#350-30-30-1)

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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 [805-50-15-3](https://asc.understandingaccounting.org/asc/805/50/#805-50-15-3) and

[805-50-30-1 through 30-4](https://asc.understandingaccounting.org/asc/805/50/#805-50-30-1)

.

##### [350-30-30-2](https://asc.understandingaccounting.org/asc/350/30/#350-30-30-2)

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[Paragraph superseded by Accounting Standards Update No. 2010-08](https://asc.understandingaccounting.org/updates/asu-2010-08/).