# ASC 360-932-S35: Property, Plant, and Equipment — Extractive Activities—Oil and Gas — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/932/#sec-35-subsequent-measurement)

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## ASC 360-932-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/360/932/#sec-35-subsequent-measurement)

SEC content: yes

#### Full Cost Method

##### [360-932-S35-1](https://asc.understandingaccounting.org/asc/360/932/#360-932-S35-1)

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See paragraph [932-10-S99-1](https://asc.understandingaccounting.org/asc/932/10/#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.

##### [360-932-S35-2](https://asc.understandingaccounting.org/asc/360/932/#360-932-S35-2)

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See paragraph [932-10-S99-1](https://asc.understandingaccounting.org/asc/932/10/#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.