ASC 430-922
Entertainment—Cable Television
430 Deferred Revenue
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ASC 430-922 formerly provided industry-specific guidance on deferred revenue for cable television companies (e.g., accounting for installation and hookup fees received before the related service was provided). Every paragraph in the subtopic — 430-922-05-1, 15-1, 25-1, 30-1, and 35-1 — was superseded by ASU 2014-09, the revenue recognition standard. As a result, the subtopic contains no operative guidance; cable television revenue and related contract liabilities are now accounted for under ASC 606.
Key points (5)
- All five paragraphs of this subtopic (430-922-05-1, 430-922-15-1, 430-922-25-1, 430-922-30-1, and 430-922-35-1) were superseded by Accounting Standards Update No. 2014-09.
- Because the scope, recognition, initial measurement, and subsequent measurement sections are all superseded, ASC 430-922 imposes no current requirements.
- Cable television entities now recognize revenue and related deferred amounts under ASC 606, Revenue from Contracts with Customers, rather than under legacy industry-specific deferred revenue guidance.
- Amounts collected before performance (such as advance subscriber or hookup fees) are presented as contract liabilities under ASC 606 instead of the former deferred revenue model in this subtopic.
- Students should treat the retained subtopic shell as a cross-reference marker, not as a source of authoritative accounting rules.
For students. This subtopic is a shell: everything in it was deleted by ASU 2014-09, so any exam question about cable TV advance fees should be answered under ASC 606's contract liability model. The common mistake is citing legacy industry deferred revenue rules that no longer exist.
Machine-generated study aid for ASC 430-922. Check the source paragraphs below.
430-922-00Status
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| Paragraph | Action | Accounting Standards Update | Date |
| Direct Selling Costs | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |
| 922-430-05-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |
| 922-430-15-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |
| 922-430-25-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |
| 922-430-30-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |
| 922-430-35-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |
430-922-05Overview and Background
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430-922-15Scope and Scope Exceptions
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430-922-20Glossary
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430-922-25Recognition
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430-922-30Initial Measurement
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430-922-35Subsequent Measurement
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