# ASC 360-962-35: Property, Plant, and Equipment — Plan Accounting—Defined Contribution Pension Plans — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 360-962-35: 35 Subsequent Measurement

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##### [360-962-35-1](https://asc.understandingaccounting.org/asc/360/962/#360-962-35-1)

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Plan assets used in plan operations shall be reported at cost less accumulated depreciation or amortization and may consist of any of the following:

1.  a
    
    Buildings
    
2.  b
    
    Equipment
    
3.  c
    
    Furniture and fixtures
    
4.  d
    
    Leasehold improvements.