# ASC 360-922-05: Property, Plant, and Equipment — Entertainment—Cable Television — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/922/#05-overview-and-background)

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## ASC 360-922-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/360/922/#05-overview-and-background)

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##### [360-922-05-1](https://asc.understandingaccounting.org/asc/360/922/#360-922-05-1)

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This Subtopic provides guidance for certain costs incurred by entities in the cable television industry during the periods of cable construction and service.