# ASC 480-10-S30: Distinguishing Liabilities from Equity — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/480/10/#sec-30-initial-measurement)

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): 2026-09-10T00:36:12.223Z to 2026-09-10T00:36:12.223Z

Record version: sha256:cff095870fee175a5cf709ab78fa0c5af6de02c88bc00b2bf00a985b67288b20

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 480-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/480/10/#sec-30-initial-measurement)

SEC content: yes

#### Initial Carrying Amount of Redeemable Preferred Stock

##### [480-10-S30-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:36:12.223Z to 2026-09-10T00:36:12.223Z

Record version: sha256:f1e524eb6b190ec2f97514ebe4a0de7be074882e503ccfbdab5090aba625e75b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-3A), SEC Staff Announcement: Classification and Measurement of Redeemable Securities, and paragraph [480-10-S99-2](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-2), SAB Topic 3.C, for SEC Staff views on the initial carrying amount of redeemable securities.

#### Initial Carrying Amount of Certain Employee Share-Based Payment Arrangements with Redemption Provisions

##### [480-10-S30-2](https://asc.understandingaccounting.org/asc/480/10/#480-10-S30-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:36:12.223Z to 2026-09-10T00:36:12.223Z

Record version: sha256:7a0d1ab41f98b51b0571af7b92b7d72ee7b12319e20f063d1d321a7b62b866ca

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-3A), SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on the initial amount classified outside of permanent equity for instruments granted in conjunction with share-based payment arrangements with employees for which the terms may permit redemption of the option or underlying share.