{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/932/#sec-35-subsequent-measurement","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":"360-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Full Cost Method","paragraphs":[{"citation":"360-932-S35-1","para":"S35-1","html":"See paragraph 932-10-S99-1, Regulation S-X Rule 4-10(c)(3), for the requirements for amortizing capitalized costs under the full cost method of accounting. See paragraph 932-10-S99-1, Regulation S-X Rule 4-10(c)(4), for the requirement limiting capitalized costs under the full cost method of accounting.