# ASC 350-922-40: Intangibles—Goodwill and Other — Entertainment—Cable Television — 40 Derecognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/922/#40-derecognition)

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## ASC 350-922-40: 40 Derecognition

[Read section](https://asc.understandingaccounting.org/asc/350/922/#40-derecognition)

SEC content: no

#### Unsuccessful Franchise Applications and Abandoned Franchises

##### [350-922-40-1](https://asc.understandingaccounting.org/asc/350/922/#350-922-40-1)

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As indicated in paragraph [922-720-25-4](https://asc.understandingaccounting.org/asc/720/922/#720-922-25-4), costs of unsuccessful franchise applications and abandoned franchises shall be charged to expense.