{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/420/10/#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":"420","topic_title":"Exit or Disposal Cost Obligations","subtopic":"420-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Changes in Estimates","paragraphs":[{"citation":"420-10-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_56F87AB9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">In periods subsequent to initial measurement, changes to the liability, </span></span><span class=\"sfragment\" id=\"sfr_56F87C06-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">including a change resulting from a revision to either the timing or the amount of estimated cash flows over the future service period, shall be measured using the credit-adjusted risk-free rate that was used to measure the liability initially. </span></span></div></div>","snippet":"In periods subsequent to initial measurement, changes to the liability, including a change resulting from a revision to either the timing or the amount of estimated cash flows over the future service period, shall be mea…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1abf78aaf0bbf726a5ef73085619936f5968bdb566058a89421e3bd277a19101","downloaded_from":"2026-09-10T00:22:51.194Z","last_downloaded_at":"2026-09-10T00:22:51.194Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481639","source_sha256":"fb6d86f9fdbfdf319845b0a437222aa0c6aceb83e40c06a5ae743139906c5c8a"}},{"citation":"420-10-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_56F87D1D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The cumulative effect of a change resulting from a revision to either the timing or the amount of estimated cash flows shall be recognized as an adjustment to the liability in the period of the change. </span></span></div></div>","snippet":"The cumulative effect of a change resulting from a revision to either the timing or the amount of estimated cash flows shall be recognized as an adjustment to the liability in the period of the change.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13316c20be02a0a920c92f33cb0111d9d95959442d38937d1ca99102949778d2","downloaded_from":"2026-09-10T00:22:51.194Z","last_downloaded_at":"2026-09-10T00:22:51.194Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481639","source_sha256":"fb6d86f9fdbfdf319845b0a437222aa0c6aceb83e40c06a5ae743139906c5c8a"}},{"citation":"420-10-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_56F87E67-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a plan of termination changes and employees that were expected to be terminated within the minimum retention period are retained to render service beyond that period, a liability previously recognized at the <a href=\"/glossary/c/#communication-date\" class=\"term\" title=\"The date the plan of termination for one-time employee termination benefits meets all of the criteria in paragraph 420-10-25-4 and has been communicated to employees.\"><span>communication date</span></a> shall be adjusted to the amount that would have been recognized if the provisions of paragraph <a href=\"/asc/420/10/#420-10-25-9\" class=\"xref\">420-10-25-9</a> had been applied in all periods subsequent to the communication date. </span></span></div></div>","snippet":"If a plan of termination changes and employees that were expected to be terminated within the minimum retention period are retained to render service beyond that period, a liability previously recognized at the communica…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c43566eeaa641757579df94071826b611dfb1c8e8f4a011a4d3e2ebe6b9adbc7","downloaded_from":"2026-09-10T00:22:51.194Z","last_downloaded_at":"2026-09-10T00:22:51.194Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481639","source_sha256":"fb6d86f9fdbfdf319845b0a437222aa0c6aceb83e40c06a5ae743139906c5c8a"}},{"citation":"420-10-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_56F87FBC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Changes due to the passage of time shall be recognized as an increase in the carrying amount of the liability and as an expense (for example, accretion expense). </span></span><span class=\"sfragment\" id=\"sfr_56F880FC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Accretion expense shall not be considered interest cost for purposes of applying Subtopic <a altsource=\"GUID-07251D70-AAFA-429D-B7E1-4BA74D4FD303.ditamap\" class=\"ditamap\">835-20</a>. </span></span></div></div>","snippet":"Changes due to the passage of time shall be recognized as an increase in the carrying amount of the liability and as an expense (for example, accretion expense). Accretion expense shall not be considered interest cost fo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fad5cbab3e8545ce9d004e7a56b990f550cb9b2591e4163b0dc9d3839bddba0a","downloaded_from":"2026-09-10T00:22:51.194Z","last_downloaded_at":"2026-09-10T00:22:51.194Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481639","source_sha256":"fb6d86f9fdbfdf319845b0a437222aa0c6aceb83e40c06a5ae743139906c5c8a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ea6c222e34befb7c109b63d66e46d9e7b307288b2775557b49d9ca8fec44390","downloaded_from":"2026-09-10T00:22:51.194Z","last_downloaded_at":"2026-09-10T00:22:51.194Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481639","source_sha256":"fb6d86f9fdbfdf319845b0a437222aa0c6aceb83e40c06a5ae743139906c5c8a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09a536952822babfcf5bf21d9d4f8d5ddd899a4c9c40bc5f8faeb9865c64a0e2","downloaded_from":"2026-09-10T00:22:51.194Z","last_downloaded_at":"2026-09-10T00:22:51.194Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481639","source_sha256":"fb6d86f9fdbfdf319845b0a437222aa0c6aceb83e40c06a5ae743139906c5c8a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09a536952822babfcf5bf21d9d4f8d5ddd899a4c9c40bc5f8faeb9865c64a0e2","downloaded_from":"2026-09-10T00:22:51.194Z","last_downloaded_at":"2026-09-10T00:22:51.194Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481639","source_sha256":"fb6d86f9fdbfdf319845b0a437222aa0c6aceb83e40c06a5ae743139906c5c8a"}}