{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/922/","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":"360-922","topic":"360","title":"Entertainment—Cable Television","area":"Assets","paragraphs":15,"summary":"This subtopic governs how cable television entities account for plant and installation costs during the \"prematurity period\" — the span between the start of construction/marketing and the point at which the system is substantially complete and serving subscribers. Management must fix the prematurity period before revenue from the first subscriber is recognized (presumed not to exceed two years), capitalize cable plant costs and initial subscriber installation costs in full during that period, and record depreciation using a subscriber-based fraction rather than full depreciation. Distinguishable portions of a system in the prematurity period are accounted for and tested for recoverability separately.","concepts":["prematurity period","cable television plant","initial subscriber installation costs","subscriber fraction depreciation","portion of a cable system","recoverability provision","construction overhead capitalization","cost allocation between current and future operations"],"categories":["Inventory and PP&E","Initial measurement","Subsequent measurement","Industry-specific"],"level":"intermediate","topic_title":"Property, Plant, and Equipment","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-922-00-1","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=\"SL51654583-203237\"><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/360/922/#360-922-25-1\" class=\"xref\">922-360-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n922-360-25-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d6328c2a226ec15f8b33902ba0c2b99846199bfed192f7cc8f99e647fb41f80","downloaded_from":"2026-09-10T00:08:15.419Z","last_downloaded_at":"2026-09-10T00:08:15.419Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478471","source_sha256":"51ffba536bf821399a521b9513bc8050a41d60f2539662082a4e037021ded9e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e16e925b4b1371ef0ece7c3a66952c8d17e55b39431a9065826a2d9798a506d","downloaded_from":"2026-09-10T00:08:15.419Z","last_downloaded_at":"2026-09-10T00:08:15.419Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478471","source_sha256":"51ffba536bf821399a521b9513bc8050a41d60f2539662082a4e037021ded9e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02b52313151dd4df23eaa57dd9e72b98fc7e5045f286f7bca2b75e0a3f362990","downloaded_from":"2026-09-10T00:08:15.419Z","last_downloaded_at":"2026-09-10T00:08:15.419Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478471","source_sha256":"51ffba536bf821399a521b9513bc8050a41d60f2539662082a4e037021ded9e7"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-922-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance for certain costs incurred by entities in the cable television industry during the periods of cable construction and service.</div></div>","snippet":"This Subtopic provides guidance for certain costs incurred by entities in the cable television industry during the periods of cable construction and service.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c9b7dcff6066bb98ef12802533664e75f22bef092390fa7a69af76c504743c9","downloaded_from":"2026-09-10T00:08:17.898Z","last_downloaded_at":"2026-09-10T00:08:17.898Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479084","source_sha256":"695215bdf65506a11b409fe6fbb97750aca1545c81db02edbc2141924b0a5f98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c04fd70cca6868990864c88050c3112fc53f9a8bb7b6669e35e6bc5a603c8dd9","downloaded_from":"2026-09-10T00:08:17.898Z","last_downloaded_at":"2026-09-10T00:08:17.898Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479084","source_sha256":"695215bdf65506a11b409fe6fbb97750aca1545c81db02edbc2141924b0a5f98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4056de47383f37bbb9ca711fc60b6fcecc61702e2b11aa0a3cd116125ce1b1f6","downloaded_from":"2026-09-10T00:08:17.898Z","last_downloaded_at":"2026-09-10T00:08:17.898Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479084","source_sha256":"695215bdf65506a11b409fe6fbb97750aca1545c81db02edbc2141924b0a5f98"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"360-922-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the 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:fb1432154e917090ba6184bb1c76911e8b56c8408a2a78382dab03d7dbdc3e43","downloaded_from":"2026-09-10T00:08:20.520Z","last_downloaded_at":"2026-09-10T00:08:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477531","source_sha256":"1b5bd3ab48f6c9fcfc2c02c00ec9e3474912c4df1a7c4dec8a099db3964621c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbfb51907668202397bf75e41d8bb41e7f498111c819bccfaa3d8ead84bf1a47","downloaded_from":"2026-09-10T00:08:20.520Z","last_downloaded_at":"2026-09-10T00:08:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477531","source_sha256":"1b5bd3ab48f6c9fcfc2c02c00ec9e3474912c4df1a7c4dec8a099db3964621c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd07226ab2daf438deb4f4dc344ad2885d87c4aae945f62046e755507f75358d","downloaded_from":"2026-09-10T00:08:20.520Z","last_downloaded_at":"2026-09-10T00:08:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477531","source_sha256":"1b5bd3ab48f6c9fcfc2c02c00ec9e3474912c4df1a7c4dec8a099db3964621c2"}},{"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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCE82AC1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Before revenue is recognized from the first subscriber, management shall establish the beginning and end of 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>, 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. </span></span><span class=\"sfragment\" id=\"sfr_DCE82CA2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCE82E0F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(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 <a altsource=\"GUID-4E0C01F8-7383-4583-9698-1A0C55023870.ditamap\" class=\"ditamap\">280</a>, the word portion is used throughout the Entertainment—Cable Television Topic.) </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCE82F82-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Such a portion would have most of the following characteristics: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCE830D9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Geographical differences, such as coverage of a noncontiguous or separately awarded franchise area </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCE83233-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Mechanical differences, such as a separate head-end </span></span><span class=\"sfragment\" id=\"sfr_DCE83358-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCE8344E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Timing differences, such as starting construction or marketing at a significantly later date </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCE8352F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Investment decision differences, such as separate break-even and return-on-investment analyses or separate approval of start of construction </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCE83609-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Separate accounting records, separate budgets and forecasts, or other accountability differences. </span></span></div></li></ol></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCE836E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCE837AF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">During the prematurity period, </span></span><span class=\"sfragment\" id=\"sfr_DCE83875-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">costs of cable television plant, including materials, direct labor, and construction overhead shall continue to be capitalized in full. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\">See 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":"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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCE83943-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Initial subscriber installation costs, including material, labor, and overhead costs of the drop, shall be capitalized. </span></span><span class=\"sfragment\" id=\"sfr_DCE839FE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span></div></div>","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"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Prematurity Period","paragraphs":[{"citation":"360-922-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCF3E9FD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> For capitalizable costs identified for the portion of a cable television system that is in the prematurity period, </span></span><span class=\"sfragment\" id=\"sfr_DCF3EB1A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">separate projections for the portion shall be developed and the portion's capitalized costs shall be evaluated separately 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> for recoverability (see paragraph <a href=\"/asc/360/922/#360-922-35-4\" class=\"xref\">922-360-35-4</a>). </span></span></div></div>","snippet":"For capitalizable costs identified for the portion of a cable television system that is in the prematurity period, separate projections for the portion shall be developed and the portion's capitalized costs shall be eval…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d6016c7c8df5804d2235d65bfff34d967a640b0dc12b6dfbf8b7160da07cbcf","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a75510d9f5956674594ac88bd469d030f6c651363d9b1fe10b45ffb33a6f010e","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}},{"block":null,"heading":"Depreciation Expense","paragraphs":[{"citation":"360-922-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCF3EC01-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">During the prematurity period, depreciation expense shall be determined by multiplying </span></span><span class=\"sfragment\" id=\"sfr_DCF3ECE8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> the monthly depreciation of total capitalized costs expected on completion of the prematurity period by </span></span><span class=\"sfragment\" id=\"sfr_DCF3EDBE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> the fraction described in the following paragraph, using the depreciation method that will be applied by the entity after the prematurity period. </span></span></div></div>","snippet":"During the prematurity period, depreciation expense shall be determined by multiplying the monthly depreciation of total capitalized costs expected on completion of the prematurity period by the fraction described in the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:434de9779842d26d3b45ac536ff188ab47fb564e31da2839ab030cc0b59e7095","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}},{"citation":"360-922-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCF3EEA2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The following fraction shall be determined each month of the prematurity period. The denominator of the fraction shall be the total number of subscribers expected at the end of the prematurity period. The numerator of the fraction shall be the greatest of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCF3EF73-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The average number of subscribers expected that month as estimated at the beginning of the prematurity period </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCF3F047-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The average number of subscribers that would be attained using at least equal (that is, straight-line) monthly progress in adding new subscribers towards the estimate of subscribers at the end of the prematurity period </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DCF3F112-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The average number of actual subscribers. </span></span></div></li></ol>This fraction also is to be used to allocate programming costs and other system costs between current and future operations, as discussed in paragraph <a href=\"/asc/350/922/#350-922-25-1\" class=\"xref\">922-350-25-1</a>.</div></div>","snippet":"The following fraction shall be determined each month of the prematurity period. The denominator of the fraction shall be the total number of subscribers expected at the end of the prematurity period. The numerator of th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ede563f993485d3aab26108f86c9ebbd03248a7ea7f283332357b0456da7457","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:107ce561542c853e0edd1c1fb18fdb5af2fc3c15a4dd7b4d7ebdf1bcbeab1e3a","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}},{"block":null,"heading":"Recoverability","paragraphs":[{"citation":"360-922-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCF3F1E8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Capitalized plant is 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_DCF3F2DB-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":"Capitalized plant is subject to the provisions of Topic 360. 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 pr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c87bf08c8304a66399c9e4294e526719a79346543f9fc6b2136c661e61fb2338","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfc28ff6ab9928731667413b9f8845e9c5f3e83c57081f5d9ba16675d3833357","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}},{"block":null,"heading":"Subscriber Installation Costs","paragraphs":[{"citation":"360-922-35-5","para":"35-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DCF3F3F4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Initial subscriber installation costs capitalized under paragraph <a href=\"/asc/360/922/#360-922-25-7\" class=\"xref\">922-360-25-7</a> </span></span><span class=\"sfragment\" id=\"sfr_DCF3F505-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">shall be depreciated over a period no longer than the depreciation period used for cable television plant. </span></span></div></div>","snippet":"Initial subscriber installation costs capitalized under paragraph 922-360-25-7 shall be depreciated over a period no longer than the depreciation period used for cable television plant.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a867eeed1c78d49442303396ac3069f2183df8bb013b62700f1d459d920c2556","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb2e40f211ac640cb5c634ae70d13840a869fc5a9c2216029652b88a282eb6b2","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:062967129b0bf00b40e6593b44d637eb3c461967e513ec40d1f6bc0f40c1179d","downloaded_from":"2026-09-10T00:08:28.839Z","last_downloaded_at":"2026-09-10T00:08:28.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478286","source_sha256":"a64a5d5d219b472c5b1fc5cc34a65aef35144e3ccfccffd30a6ba158d1cb7352"}}],"enrichment":{"summary":"This subtopic governs how cable television entities account for plant and installation costs during the \"prematurity period\" — the span between the start of construction/marketing and the point at which the system is substantially complete and serving subscribers. Management must fix the prematurity period before revenue from the first subscriber is recognized (presumed not to exceed two years), capitalize cable plant costs and initial subscriber installation costs in full during that period, and record depreciation using a subscriber-based fraction rather than full depreciation. Distinguishable portions of a system in the prematurity period are accounted for and tested for recoverability separately.","key_points":["Management must establish the beginning and end of the prematurity period before revenue is recognized from the first subscriber, presumed not to exceed two years (longer only in major urban markets), and it cannot be changed except for highly unusual circumstances (360-922-25-1).","A clearly distinguishable portion of a system in the prematurity period is accounted for separately, using characteristics such as geographic, mechanical (separate head-end), timing, investment-decision, and accounting-records differences (360-922-25-1; 360-922-25-3).","Costs of the remainder of the system are charged to a portion in the prematurity period only if specifically identified with that portion's operations (360-922-25-4).","During the prematurity period, cable television plant costs — materials, direct labor, and construction overhead — continue to be capitalized in full, and initial subscriber installation costs (material, labor, and overhead of the drop) are capitalized (360-922-25-5; 360-922-25-7).","Depreciation during the prematurity period equals monthly depreciation of total capitalized costs expected at completion multiplied by a fraction whose denominator is total subscribers expected at the end of the period and whose numerator is the greatest of expected average subscribers for the month, straight-line progress subscribers, or actual average subscribers (360-922-35-2; 360-922-35-3).","That same fraction allocates programming and other system costs between current and future operations (360-922-35-3; see 922-350-25-1).","Capitalization does not stop when total cost exceeds recoverable amount; capitalization continues and the provision reducing capitalized costs to recoverable value is increased (360-922-35-4), and capitalized initial installation costs are depreciated over no longer than the plant depreciation period (360-922-35-5)."],"categories":["Inventory and PP&E","Initial measurement","Subsequent measurement","Industry-specific"],"audience_level":"intermediate","student_note":"The signature rule here is the subscriber-based depreciation fraction — students often assume full depreciation begins once the plant is placed in service, but during the prematurity period only a proportional amount is recorded. Also note the counterintuitive rule in 360-922-35-4: unrecoverable costs are still capitalized, with the shortfall handled through an increased valuation provision rather than by halting capitalization.","related_topics":["922-10","922-350","922-360","922-835","360-10","280"],"key_concepts":["prematurity period","cable television plant","initial subscriber installation costs","subscriber fraction depreciation","portion of a cable system","recoverability provision","construction overhead capitalization","cost allocation between current and future operations"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95b188b8d12a91ac6fe657de16d7a25fad734bceb03cfd78266cfe2a7c49c40b","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"}},"related":[{"number":"835-922","title":"Entertainment—Cable Television","topic_title":"Interest","score":0.8854,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e1c1e6028d4aaf3451af2529480ac3d588cc0f6c5551c23d51a0c1401a5a19e","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":"350-922","title":"Entertainment—Cable Television","topic_title":"Intangibles—Goodwill and Other","score":0.8773,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00d0aa96eb53b1254a7688867f87ca345bcae96036a0d85cfd71b1db1560b51c","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"}},{"number":"720-922","title":"Entertainment—Cable Television","topic_title":"Other Expenses","score":0.8257,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea01e16ba8eb55fec7a263d76b6b71ca8910c387fede7a59d0a427d64874d04d","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 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