# ASC 430-922: Deferred Revenue — Entertainment—Cable Television Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/430/922/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:23:40.791Z to 2026-09-10T00:23:57.093Z Record version: sha256:f8e8348cb9bd9bce805945cf8d6a8923443a4bb6c5615cb17089c06f50af8c76 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922: Deferred Revenue — Entertainment—Cable Television ### Machine-generated study aids ```json { "summary": "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 Every paragraph in the subtopic — 430-922-05-1, 15-1, 25-1, 30-1, and 35-1 — was superseded by ASU 2014-09, the revenue recognition standard.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": [ "All five paragraphs of this subtopic (430-922-05-1, 430-922-15-1, 430-922-25-1, 430-922-30-1, and 430-922-35-1) were superseded by Accounting Standards Update No. 2014-09.", "Because the scope, recognition, initial measurement, and subsequent measurement sections are all superseded, ASC 430-922 imposes no current requirements.", "Cable television entities now recognize revenue and related deferred amounts under ASC 606, Revenue from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." ], "categories": [ "Revenue", "Industry-specific", "Transition and effective dates", "Presentation" ], "audience_level": "intermediate", "student_note": "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.", "related_topics": [ "606", "922", "430", "340-40", "605" ], "key_concepts": [ "deferred revenue", "cable television industry", "superseded guidance", "contract liability", "revenue recognition", "installation and hookup fees" ] } ``` Source downloaded (UTC): 2026-09-10T00:23:40.791Z to 2026-09-10T00:23:40.791Z Record version: sha256:6b5681b15039a405dc35eaaef72f5701ddf496b3f0f7d9dda260e33b3c29cda7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/430/922/#00-status) SEC content: no ##### [430-922-00-1](https://asc.understandingaccounting.org/asc/430/922/#430-922-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:40.791Z to 2026-09-10T00:23:40.791Z Record version: sha256:14dcc7c5a9ce283dc6c2a328935d4f1a764e63881d2a576ec6f1884169ec6691 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Direct Selling CostsSupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-35-1SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-10T00:23:44.217Z to 2026-09-10T00:23:44.217Z Record version: sha256:2abb975aceabac29e4edafc7c1bdde20684416bd8ffab9c44398d50de9032e20 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/430/922/#05-overview-and-background) SEC content: no ##### [430-922-05-1](https://asc.understandingaccounting.org/asc/430/922/#430-922-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:44.217Z to 2026-09-10T00:23:44.217Z Record version: sha256:ef11427f2a87870077b08b748c0ff217acf1b58b9f29825305bf037b6b9f9ac4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:23:46.054Z to 2026-09-10T00:23:46.054Z Record version: sha256:589fc7ee53ffa8c4e80fd7994027373bb819a462ab1c23d98c98b31587997bbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/430/922/#15-scope-and-scope-exceptions) SEC content: no ##### [430-922-15-1](https://asc.understandingaccounting.org/asc/430/922/#430-922-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:46.054Z to 2026-09-10T00:23:46.054Z Record version: sha256:8e38b409a719ad9cc5df0c0732d1b2d1013b9d1d1c4554e5a534ec072ea0f99b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:23:49.522Z to 2026-09-10T00:23:49.522Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/430/922/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:23:52.144Z to 2026-09-10T00:23:52.144Z Record version: sha256:c6498072055833a20adc471e434de3846ac86bf3e4a5e18e45a06cfd52089f1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/430/922/#25-recognition) SEC content: no ##### [430-922-25-1](https://asc.understandingaccounting.org/asc/430/922/#430-922-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:52.144Z to 2026-09-10T00:23:52.144Z Record version: sha256:1020d47950f26a078901ad995e522b80c7ad925f9910ca6f9755fc22dbb86bd0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:23:54.690Z to 2026-09-10T00:23:54.690Z Record version: sha256:164273d999aae66b09e4802a516d41397926539473659e98d70ff923f5f6c4a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/430/922/#30-initial-measurement) SEC content: no ##### [430-922-30-1](https://asc.understandingaccounting.org/asc/430/922/#430-922-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:54.690Z to 2026-09-10T00:23:54.690Z Record version: sha256:cab694322aec0921df5e99d0a855432380fe8a1cb159a394092c2500712ccd9b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:23:57.093Z to 2026-09-10T00:23:57.093Z Record version: sha256:37edb50dc8e78f8f42d3ef80cf14821a9057e066000695a3098700a8c888f23f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-922-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/430/922/#35-subsequent-measurement) SEC content: no ##### [430-922-35-1](https://asc.understandingaccounting.org/asc/430/922/#430-922-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:57.093Z to 2026-09-10T00:23:57.093Z Record version: sha256:9303fb5106e2209d25704ef5da1bf31f4da06aceee9782d09f00571b0c860fe7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).