{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/922/#25-recognition","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":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-922","subtopic_title":"Entertainment—Cable Television","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Prematurity Period—Certain Capitalizable Costs","paragraphs":[{"citation":"360-922-25-1","para":"25-1","html":"
Before revenue is recognized from the first subscriber, management shall establish the beginning and end of the prematurity period, subject to a presumption that the prematurity period usually will not exceed two years. The prematurity period frequently will be shorter than two years; a longer period may be reasonably justified only in major urban markets. After the prematurity period is established by management, it shall not be changed except as a result of highly unusual circumstances. A portion of a cable television system that is in the prematurity period and can be clearly distinguished from the remainder of the system shall be accounted for separately.
","snippet":"Before revenue is recognized from the first subscriber, management shall establish the beginning and end of the prematurity period, subject to a presumption that the prematurity period usually will not exceed two years. …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:572592600bd766bd3d26699aa8596872cd75320cc27113c6c8b1a6c4290c3ad8","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}},{"citation":"360-922-25-2","para":"25-2","html":"
(Some cable television entities have used the word segment to refer to a portion of a cable television system. In view of the use of segment in a different context in Topic 280, the word portion is used throughout the Entertainment—Cable Television Topic.)
","snippet":"(Some cable television entities have used the word segment to refer to a portion of a cable television system. In view of the use of segment in a different context in Topic 280, the word portion is used throughout the En…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b608dcccb46652c6752b84e7c4a2f90b12070aa1724fd5ec5254d7beb868d827","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}},{"citation":"360-922-25-3","para":"25-3","html":"
Such a portion would have most of the following characteristics:
  1. a
    Geographical differences, such as coverage of a noncontiguous or separately awarded franchise area
  2. b
    Mechanical differences, such as a separate head-end
  3. c
    Timing differences, such as starting construction or marketing at a significantly later date
  4. d
    Investment decision differences, such as separate break-even and return-on-investment analyses or separate approval of start of construction
  5. e
    Separate accounting records, separate budgets and forecasts, or other accountability differences.
","snippet":"Such a portion would have most of the following characteristics:\n(a) Geographical differences, such as coverage of a noncontiguous or separately awarded franchise area\n(b) Mechanical differences, such as a separate head-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aa4bb1120dceea9bcfbdcf513613d09bbe0a53ee42fa4c7540e8ac5bd80acea","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}},{"citation":"360-922-25-4","para":"25-4","html":"
Costs incurred by the remainder of the system shall be charged to the portion in the prematurity period only if they are specifically identified with the operations of that portion.
","snippet":"Costs incurred by the remainder of the system shall be charged to the portion in the prematurity period only if they are specifically identified with the operations of that portion.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1b8611bbd3fd27cddb3c9e033ad54f04f0fe673ef98c8768b891cb2c79f87cf","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}},{"citation":"360-922-25-5","para":"25-5","html":"
During the prematurity period, costs of cable television plant, including materials, direct labor, and construction overhead shall continue to be capitalized in full.
","snippet":"During the prematurity period, costs of cable television plant, including materials, direct labor, and construction overhead shall continue to be capitalized in full.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8f1f6259114750b5b2929a0e8dae020cdedbe6dce6dc9c3c7653d087bd61efc","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}},{"citation":"360-922-25-6","para":"25-6","html":"
See paragraph 922-835-25-1 concerning the capitalization of interest costs during the prematurity period.
","snippet":"See 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":"sha256:8fd28a972fa56db491617c60c8401e7be1dc8cd1c3af770e8ffe0da5a142b46e","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11ab4547b33576c94b4d72123fcdaab1b85d896381fe4bc6a205b0c1f35f1b6a","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}},{"block":null,"heading":"Subscriber Installation Costs","paragraphs":[{"citation":"360-922-25-7","para":"25-7","html":"
Initial subscriber installation costs, including material, labor, and overhead costs of the drop, shall be capitalized.
","snippet":"Initial subscriber installation costs, including material, labor, and overhead costs of the drop, shall be capitalized.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3229801046347d75aaaf202d810d7b222ea558f73b078742b1ebe73cd0ff1acc","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e49f46b7f22ac9ad95a8f3417cb34395942874b5be47ef79fd28dce5ba935be5","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6a666a6d88bad26ee155cd911e9022b8a7f924cd0f670b59d0d1bf3f9278b7d","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6a666a6d88bad26ee155cd911e9022b8a7f924cd0f670b59d0d1bf3f9278b7d","downloaded_from":"2026-09-10T00:08:26.653Z","last_downloaded_at":"2026-09-10T00:08:26.653Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478490","source_sha256":"a5feadc342a70cb43b5ac534fa3a0580206ff3f52b49fbed1e26dd962240737d"}}