{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/922/","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.","number":"350-922","topic":"350","title":"Entertainment—Cable Television","area":"Assets","paragraphs":12,"summary":"This Subtopic governs intangible-type costs incurred by cable television systems, principally programming and other system costs during the \"prematurity period\" and franchise application costs. During the prematurity period, fixed system costs incurred in anticipation of a fully operating system are split between current operations (expensed) and future operations (capitalized) using the subscriber-based fraction in 922-360-35-3, and amortization is computed using that same fraction. Costs of successful franchise applications are capitalized and amortized under Topic 350, while unsuccessful or abandoned franchise costs are expensed.","concepts":["prematurity period","programming costs","franchise application costs","cost allocation fraction","capitalization and amortization","recoverable value provision","cable television plant"],"categories":["Industry-specific","Recognition","Subsequent measurement","Intangibles and goodwill"],"level":"intermediate","topic_title":"Intangibles—Goodwill and Other","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-922-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6539173-161647\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/350/922/#350-922-30-1\" class=\"xref\">922-350-30-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n922-350-30-1 | Amended | Accounting Standards Update No. 2009-02 | 07/01/2009 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90d5a18659ba0bb062135f05e26c956c2ed4aee5c9faa87ebd9b35ca1bc6457f","downloaded_from":"2026-09-10T00:04:18.369Z","last_downloaded_at":"2026-09-10T00:04:18.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477456","source_sha256":"2820873ef4f572a555ad88b83cb523c62217578ef2ba3858cf17cb4ac14f4047"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00d706130cfe4fbbe9f04356a6c117a0ab7468a856732544e7d2ea13f2631c28","downloaded_from":"2026-09-10T00:04:18.369Z","last_downloaded_at":"2026-09-10T00:04:18.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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guidance for various intangible costs incurred by entities in the cable television industry, such as programming costs and franchise application costs.</div></div>","snippet":"This Subtopic provides guidance for various intangible costs incurred by entities in the cable television industry, such as programming costs and franchise application costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd28c19769e816e3ba961820c95a927157ae3e8996a16171c0b3afae8ee9976e","downloaded_from":"2026-09-10T00:04:21.297Z","last_downloaded_at":"2026-09-10T00:04:21.297Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-60168DF9-0613-4AF1-926B-DD57223B8821.ditamap\" class=\"ditamap\">922-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 922-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aef90720f591aa1e6523d99c5e88c315926d8260c26b6c8d9ea074abb7cc8382","downloaded_from":"2026-09-10T00:04:25.054Z","last_downloaded_at":"2026-09-10T00:04:25.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478240","source_sha256":"4d2c768dc34eb9a7665e5cd9400cd1f6b29ef3d049fc27182e8c3278eb33fe3d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9c0c2028ad77399a62e754f056df4137659b6010596fbdd40a6457818873f99","downloaded_from":"2026-09-10T00:04:25.054Z","last_downloaded_at":"2026-09-10T00:04:25.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478240","source_sha256":"4d2c768dc34eb9a7665e5cd9400cd1f6b29ef3d049fc27182e8c3278eb33fe3d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73c7ae21de3dc8c2cfd694b69aeb8afffce8083cdca6ee6886e3709acdbfdd88","downloaded_from":"2026-09-10T00:04:25.054Z","last_downloaded_at":"2026-09-10T00:04:25.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478240","source_sha256":"4d2c768dc34eb9a7665e5cd9400cd1f6b29ef3d049fc27182e8c3278eb33fe3d"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Prematurity Period—Programming and Other System Costs","paragraphs":[{"citation":"350-922-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DC95CB45-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">During the <a href=\"/glossary/p/#prematurity-period\" class=\"term\" title=\"During the prematurity period, the cable television system is partially under construction and partially in service. The prematurity period begins when revenue from the first subscriber is recognized in accordance with Topic 606 on revenue from contracts with customers.Its end will vary with circumstances of the system but will be determined based on plans for completion of the first major construction period or achievement of a specified predetermined subscriber level at which no additional investment will be required for other than cable television plant. The construction period of a cable television system varies with the size of the franchise area, density of population, and difficulty of physical construction. The construction period is not completed until the head-end, main cable, and distribution cables are installed, and includes a reasonable time to provide for installation of subscriber drops and related hardware. During the construction period, many system operators complete installation of drops and begin to provide service to some subscribers in some parts of the system while construction continues. Providing the signal for the first time is referred to as energizing the system. The length of the prematurity period varies with the franchise development and construction plans. Such plans may consist of any of the following: Small franchise that is characterized by the absence of free television signal and a short construction period. The entire system is energized at one time near the end of the construction period. Medium-size franchise that is characterized by some direct competition from free television and by a more extensive geographical franchise area lending itself to incremental construction. Some parts of the system are energized as construction progresses. Large metropolitan franchise that is characterized by heavy direct competition from free television and fringe area signal inadequacy, high cost, and difficult construction. Many parts of the system are energized as construction progresses. Except in the smallest systems, programming is usually delivered to portions of the system and some revenues are obtained before construction of the entire system is complete. Thus, virtually every cable television system experiences a prematurity period during which it is receiving some revenue while continuing to incur substantial costs related to the establishment of the total system.\"><span>prematurity period</span></a>, </span></span><span class=\"sfragment\" id=\"sfr_DC95CCA8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">programming costs and other system costs </span></span><span class=\"sfragment\" id=\"sfr_DC95CDDB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">that are incurred in anticipation of servicing a fully operating system and that will not vary significantly regardless of the number of subscribers shall be allocated between current and future operations. </span></span><span class=\"sfragment\" id=\"sfr_DC95CEED-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The proportion attributable to current operations shall be expensed currently and the remainder shall be capitalized. The amount to be expensed currently shall be determined by multiplying the total of such costs for the month by the fraction determined for that month as described in paragraph <a href=\"/asc/360/922/#360-922-35-3\" class=\"xref\">922-360-35-3</a>. </span></span><span class=\"sfragment\" id=\"sfr_DC95CFEC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Those costs include property taxes based on valuation as a fully operating system; pole, underground duct, antenna site, and microwave rental based on rental costs for a fully operating system; and local origination programming to satisfy franchise requirements. </span></span></div></div>","snippet":"During the prematurity period, programming costs and other system costs that are incurred in anticipation of servicing a fully operating system and that will not vary significantly regardless of the number of subscribers…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1105f983c6d38ad7781a2451ad56f481834535fdf8ac668df8dec5d13caa9d27","downloaded_from":"2026-09-10T00:04:30.728Z","last_downloaded_at":"2026-09-10T00:04:30.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478090","source_sha256":"ef54d6fe7c22d91f7ee9b55e04151593421e5ca4c2db4369793f1b29c3fc8d5f"}},{"citation":"350-922-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">Refer to paragraph <a href=\"/asc/835/922/#835-922-25-1\" class=\"xref\">922-835-25-1</a> concerning the capitalization of interest costs during the prematurity period.</div></div>","snippet":"Refer to paragraph 922-835-25-1 concerning the capitalization of interest costs during the prematurity period.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcd427aea0b391016af2874a9328ceaaec19095324f9704ce2e5d84e0c7c16b3","downloaded_from":"2026-09-10T00:04:30.728Z","last_downloaded_at":"2026-09-10T00:04:30.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478090","source_sha256":"ef54d6fe7c22d91f7ee9b55e04151593421e5ca4c2db4369793f1b29c3fc8d5f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a87bab8a2623f39cc5eb07c6b3daa3f70ac2a702f76476454fcb8000312ab0ba","downloaded_from":"2026-09-10T00:04:30.728Z","last_downloaded_at":"2026-09-10T00:04:30.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478090","source_sha256":"ef54d6fe7c22d91f7ee9b55e04151593421e5ca4c2db4369793f1b29c3fc8d5f"}},{"block":null,"heading":"Franchise Application Costs","paragraphs":[{"citation":"350-922-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DC95D0FA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Costs of successful franchise applications shall be capitalized. </span></span></div></div>","snippet":"Costs of successful franchise applications shall be capitalized.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a17e541b504b3a1a66bf7744e3ca9bd9d40e905394796c2e79d9b2ec2d4d1880","downloaded_from":"2026-09-10T00:04:30.728Z","last_downloaded_at":"2026-09-10T00:04:30.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478090","source_sha256":"ef54d6fe7c22d91f7ee9b55e04151593421e5ca4c2db4369793f1b29c3fc8d5f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4278788fa3623ce18ae4febc67355ba0788f25fcc45aded878d2ac506ff15cf9","downloaded_from":"2026-09-10T00:04:30.728Z","last_downloaded_at":"2026-09-10T00:04:30.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478090","source_sha256":"ef54d6fe7c22d91f7ee9b55e04151593421e5ca4c2db4369793f1b29c3fc8d5f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e45d65c9c69f92d9b1540555cd7d1c644872cbed6c8b2f26e3dabce5877e0dfb","downloaded_from":"2026-09-10T00:04:30.728Z","last_downloaded_at":"2026-09-10T00:04:30.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478090","source_sha256":"ef54d6fe7c22d91f7ee9b55e04151593421e5ca4c2db4369793f1b29c3fc8d5f"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-922-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e4ceac24210ba9ec1bd93335049d2b6225f1910bdb46b3e5e229a79f6c57608","downloaded_from":"2026-09-10T00:04:32.598Z","last_downloaded_at":"2026-09-10T00:04:32.598Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477753","source_sha256":"ca98dbffac824ba300d1432282df3ea9e3dfc6aaa4fce948266658065dd06798"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b0eef0e9dfda66589eac7a2848496f629b947675fe7bafceb2a65291204410f","downloaded_from":"2026-09-10T00:04:32.598Z","last_downloaded_at":"2026-09-10T00:04:32.598Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477753","source_sha256":"ca98dbffac824ba300d1432282df3ea9e3dfc6aaa4fce948266658065dd06798"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fcf67379fa028aa907305f656fa79bfe8a40fc7ada1df952d679202fbb4d11b","downloaded_from":"2026-09-10T00:04:32.598Z","last_downloaded_at":"2026-09-10T00:04:32.598Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477753","source_sha256":"ca98dbffac824ba300d1432282df3ea9e3dfc6aaa4fce948266658065dd06798"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Amortization During the Prematurity Period","paragraphs":[{"citation":"350-922-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCAAACE9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">During the <a href=\"/glossary/p/#prematurity-period\" class=\"term\" title=\"During the prematurity period, the cable television system is partially under construction and partially in service. The prematurity period begins when revenue from the first subscriber is recognized in accordance with Topic 606 on revenue from contracts with customers.Its end will vary with circumstances of the system but will be determined based on plans for completion of the first major construction period or achievement of a specified predetermined subscriber level at which no additional investment will be required for other than cable television plant. The construction period of a cable television system varies with the size of the franchise area, density of population, and difficulty of physical construction. The construction period is not completed until the head-end, main cable, and distribution cables are installed, and includes a reasonable time to provide for installation of subscriber drops and related hardware. During the construction period, many system operators complete installation of drops and begin to provide service to some subscribers in some parts of the system while construction continues. Providing the signal for the first time is referred to as energizing the system. The length of the prematurity period varies with the franchise development and construction plans. Such plans may consist of any of the following: Small franchise that is characterized by the absence of free television signal and a short construction period. The entire system is energized at one time near the end of the construction period. Medium-size franchise that is characterized by some direct competition from free television and by a more extensive geographical franchise area lending itself to incremental construction. Some parts of the system are energized as construction progresses. Large metropolitan franchise that is characterized by heavy direct competition from free television and fringe area signal inadequacy, high cost, and difficult construction. Many parts of the system are energized as construction progresses. Except in the smallest systems, programming is usually delivered to portions of the system and some revenues are obtained before construction of the entire system is complete. Thus, virtually every cable television system experiences a prematurity period during which it is receiving some revenue while continuing to incur substantial costs related to the establishment of the total system.\"><span>prematurity period</span></a>, amortization expense shall be determined by multiplying </span></span><span class=\"sfragment\" id=\"sfr_DCAAAE4A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> the monthly amortization of total capitalized costs expected on completion of the prematurity period by </span></span><span class=\"sfragment\" id=\"sfr_DCAAAF8E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> the same fraction described in paragraph <a href=\"/asc/360/922/#360-922-35-3\" class=\"xref\">922-360-35-3</a>, using the amortization method that will be applied by the entity after the prematurity period. </span></span></div></div>","snippet":"During the prematurity period, amortization expense shall be determined by multiplying the monthly amortization of total capitalized costs expected on completion of the prematurity period by the same fraction described i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d84f5135cc27d51c71b15d971414596d360d672afe1e36d35b59843ef90cddb0","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a33fbbd6525ea6d534138afae0ca2032e6a2dccf66adae131da629ce273c920c","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}},{"block":null,"heading":"Amortization of Capitalized Costs","paragraphs":[{"citation":"350-922-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCAAB0CF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Costs that have been capitalized in accordance with paragraph <a href=\"/asc/350/922/#350-922-25-1\" class=\"xref\">922-350-25-1</a> shall be amortized over the same period used to depreciate the main <a href=\"/glossary/c/#cable-television-plant\" class=\"term\" title=\"The cable television plant required to render service to the subscriber includes the following equipment: Head-end. This includes the equipment used to receive signals of distant television or radio stations, whether directly from the transmitter or from a microwave relay system. It also includes the studio facilities required for operator-originated programming, if any. Cable. This consists of cable and amplifiers (which maintain the quality of the signal) covering the subscriber area, either on utility poles or underground. Drops. These consist of the hardware that provides access to the main cable, the short length of cable that brings the signal from the main cable to the subscriber's television set, and other associated hardware, which may include a trap to block particular channels. Converters and descramblers. These devices are attached to the subscriber's television sets when more than 12 channels are provided or when special services are provided, such as pay cable or 2-way communication.\"><span>cable television plant</span></a>. </span></span></div></div>","snippet":"Costs that have been capitalized in accordance with paragraph 922-350-25-1 shall be amortized over the same period used to depreciate the main cable television plant.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e936157732873f4c0ff4c7d1695ad4314a8b55d3eb8467f655392ec958198afa","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22172cac75817fe0f0366f48be65235a0c50d0e2b56a33755bf0ef83de90c12a","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}},{"block":null,"heading":"Recoverability","paragraphs":[{"citation":"350-922-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCAAB1BB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Certain intangible assets are subject to the provisions of Topic <a altsource=\"GUID-847FF5CA-00CD-4A53-B142-BD0FF040062C.ditamap\" class=\"ditamap\">360</a>. </span></span><span class=\"sfragment\" id=\"sfr_DCAAB293-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Other intangible assets are subject to the provisions of Topic <a altsource=\"GUID-AF51D49C-E942-44A2-B623-B786E5DED001.ditamap\" class=\"ditamap\">350</a>. </span></span><span class=\"sfragment\" id=\"sfr_DCAAB363-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Capitalization of costs shall not cease when the total cost reaches an amount that is not fully recoverable. Capitalization of costs shall continue, and the provision required to reduce capitalized costs to recoverable value shall be increased. </span></span></div></div>","snippet":"Certain intangible assets are subject to the provisions of Topic 360. Other intangible assets are subject to the provisions of Topic 350. Capitalization of costs shall not cease when the total cost reaches an amount that…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f259c0bcc8e9019e4dd6c9198b39e210e7e737c00f40f8f0097e23bcf635d863","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec059dc19aac5f26a453240477a6235b87e031cafb2c514da24311ccd2cfbb9b","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}},{"block":null,"heading":"Franchise Application Costs","paragraphs":[{"citation":"350-922-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCAAB437-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Costs of successful franchise applications capitalized under paragraph <a href=\"/asc/350/922/#350-922-25-3\" class=\"xref\">922-350-25-3</a> shall be amortized in accordance with the provisions of Topic <a altsource=\"GUID-AF51D49C-E942-44A2-B623-B786E5DED001.ditamap\" class=\"ditamap\">350</a>. </span></span></div></div>","snippet":"Costs of successful franchise applications capitalized under paragraph 922-350-25-3 shall be amortized in accordance with the provisions of Topic 350.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c5c1d00cb99e15a46ad75f76fd40bdfd5a188cd7c85c521d35125b48794de9b","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75fb0ca86981f9200c3c40394a441c3c768b3dd9d37e2ca1928286e00eb9fb36","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47fee01021da99c828898ae93d2621cde93d03e49d02f57605cd142acb89ce9f","downloaded_from":"2026-09-10T00:04:35.098Z","last_downloaded_at":"2026-09-10T00:04:35.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478971","source_sha256":"89d738d95b984431071bfc8f82c7800ac7b37895aa093cd80cc0fb4e0d4be8d2"}},{"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"}}],"enrichment":{"summary":"This Subtopic governs intangible-type costs incurred by cable television systems, principally programming and other system costs during the \"prematurity period\" and franchise application costs. During the prematurity period, fixed system costs incurred in anticipation of a fully operating system are split between current operations (expensed) and future operations (capitalized) using the subscriber-based fraction in 922-360-35-3, and amortization is computed using that same fraction. Costs of successful franchise applications are capitalized and amortized under Topic 350, while unsuccessful or abandoned franchise costs are expensed.","key_points":["During the prematurity period, programming and other system costs incurred in anticipation of a fully operating system that do not vary significantly with subscriber count are allocated between current and future operations; the current portion is expensed and the remainder capitalized (350-922-25-1).","The amount expensed currently equals the month's total of such costs multiplied by the fraction described in paragraph 922-360-35-3; covered costs include property taxes, pole/underground duct/antenna site/microwave rental based on a fully operating system, and local origination programming required by the franchise (350-922-25-1).","Prematurity-period amortization expense equals the monthly amortization of total capitalized costs expected at completion of the prematurity period multiplied by the same 922-360-35-3 fraction, using the post-prematurity amortization method (350-922-35-1).","Costs capitalized under paragraph 922-350-25-1 are amortized over the same period used to depreciate the main cable television plant (350-922-35-2).","Capitalization does not stop when total cost exceeds a recoverable amount; capitalization continues and the provision reducing capitalized costs to recoverable value is increased (350-922-35-3).","Costs of successful franchise applications are capitalized (350-922-25-3) and amortized under Topic 350 (350-922-35-4), while costs of unsuccessful applications and abandoned franchises are charged to expense (350-922-40-1, 922-720-25-4).","Interest costs during the prematurity period are capitalized as provided in paragraph 922-835-25-1 (350-922-25-2)."],"categories":["Industry-specific","Recognition","Subsequent measurement","Intangibles and goodwill"],"audience_level":"intermediate","student_note":"This is narrow industry guidance, but it illustrates a rare rule: capitalization continues even when costs exceed recoverable value, with a valuation provision instead. A common misunderstanding is thinking all franchise costs are capitalized — only successful applications qualify; unsuccessful and abandoned ones are expensed.","related_topics":["922-10","922-360","922-720","922-835","350","360"],"key_concepts":["prematurity period","programming costs","franchise application costs","cost allocation fraction","capitalization and amortization","recoverable value provision","cable television plant"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6098c021823f2e4d8fbb162911517f317667dc9d9dce89213568166ac2f990ee","downloaded_from":"2026-09-10T00:04:18.369Z","last_downloaded_at":"2026-09-10T00:04:37.790Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"360-922","title":"Entertainment—Cable Television","topic_title":"Property, Plant, and Equipment","score":0.8773,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ada0da5b503045ac337fef9541bec74cf2f95d30099d2cc7a25833a44fbb17c0","downloaded_from":"2026-09-10T00:08:15.419Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-922","title":"Entertainment—Cable Television","topic_title":"Other Expenses","score":0.8764,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a7aab51e6cccf267d56d71c9c79ec17a95fb54f433dd2cca53ff6e70cbd2de6","downloaded_from":"2026-09-10T01:09:40.397Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"835-922","title":"Entertainment—Cable Television","topic_title":"Interest","score":0.8615,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68a1af7daf6a578b70d1a5a40cf2dd94074ffba69bc20ce5f3405c6ba2ad6390","downloaded_from":"2026-09-10T01:50:34.120Z","last_downloaded_at":"2026-09-10T01:50:42.248Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"922-10","title":"Overall","topic_title":"Entertainment—Cable Television","score":0.7501,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:702145cbaca245f36d80a9390afae4f030289e911245dce512d9a15129250767","downloaded_from":"2026-09-10T02:10:54.487Z","last_downloaded_at":"2026-09-10T02:11:00.249Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"230-920","title":"Entertainment—Broadcasters","topic_title":"Statement of Cash Flows","score":0.6954,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd0bbe15c7a9f6b88cf627ec4c7cc453734cb51c03ea844b90cb91c00d7d5ff0","downloaded_from":"2026-09-09T23:12:25.496Z","last_downloaded_at":"2026-09-09T23:12:39.302Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"350-920","title":"Entertainment—Broadcasters","topic_title":"Intangibles—Goodwill and Other","score":0.6782,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aece37416a39d1d30fd578c746c892ac3414a94a0f2b9e57c26f8ab411a9f72d","downloaded_from":"2026-09-10T00:03:46.608Z","last_downloaded_at":"2026-09-10T00:04:16.226Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"350-920","title":"Entertainment—Broadcasters","topic_title":"Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5358f52d31f1298526c7bb639d177b1bb1dbeb0060b1fae62122cb8581957f90","downloaded_from":"2026-09-10T00:03:46.608Z","last_downloaded_at":"2026-09-10T00:04:16.226Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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