{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/922/#40-derecognition","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":"350-922","subtopic_title":"Entertainment—Cable Television","section":{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":"Unsuccessful Franchise Applications and Abandoned Franchises","paragraphs":[{"citation":"350-922-40-1","para":"40-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCB3DFA6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As indicated in paragraph <a href=\"/asc/720/922/#720-922-25-4\" class=\"xref\">922-720-25-4</a>, costs of unsuccessful franchise applications and abandoned franchises shall be charged to expense. </span></span></div></div>","snippet":"As indicated in paragraph 922-720-25-4, costs of unsuccessful franchise applications and abandoned franchises shall be charged to expense.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81965a7c51b404669b527f2506726b4da15967ec4b5a3ee95edd8924d959c861","downloaded_from":"2026-09-10T00:04:37.790Z","last_downloaded_at":"2026-09-10T00:04:37.790Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477048","source_sha256":"285ad8c04140e4781b12447eff07f98c1fd54472b66c17e7d22f16853d92bafc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5b9501df64bb2a49a2fde5d198de749123df34005050348996c91893e35ca91","downloaded_from":"2026-09-10T00:04:37.790Z","last_downloaded_at":"2026-09-10T00:04:37.790Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477048","source_sha256":"285ad8c04140e4781b12447eff07f98c1fd54472b66c17e7d22f16853d92bafc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80b3ca00a6aa3d621aa2eeef7905e765874a7211ffa52ac52c362840e53d67c2","downloaded_from":"2026-09-10T00:04:37.790Z","last_downloaded_at":"2026-09-10T00:04:37.790Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477048","source_sha256":"285ad8c04140e4781b12447eff07f98c1fd54472b66c17e7d22f16853d92bafc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80b3ca00a6aa3d621aa2eeef7905e765874a7211ffa52ac52c362840e53d67c2","downloaded_from":"2026-09-10T00:04:37.790Z","last_downloaded_at":"2026-09-10T00:04:37.790Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477048","source_sha256":"285ad8c04140e4781b12447eff07f98c1fd54472b66c17e7d22f16853d92bafc"}}