{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/922/","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.","number":"605-922","topic":"605","title":"Entertainment—Cable Television","area":"Revenue","paragraphs":7,"summary":"ASC 605-922 formerly contained industry-specific revenue recognition guidance for cable television entities (e.g., accounting for installation and hookup revenue and initial subscriber fees). Every paragraph in the subtopic — scope, background, and recognition — was superseded by ASU 2014-09, the revenue recognition standard. 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</td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Direct Selling Costs</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Prematurity Period</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Subscriber-Related Costs</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/922/#605-922-05-1\" class=\"xref\">922-605-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/922/#605-922-15-1\" class=\"xref\">922-605-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/922/#605-922-25-1\" class=\"xref\">922-605-25-1 through 25-4</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nDirect Selling Costs | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb5916741441ea4af071476b8410b93c14290e754b27c274a9796030c13d9613","downloaded_from":"2026-09-10T00:47:12.125Z","last_downloaded_at":"2026-09-10T00:47:12.125Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:435a4e4b133742832b91d03c0222d01d3275b94e6c653920e8ed6495254d77b6","downloaded_from":"2026-09-10T00:47:25.083Z","last_downloaded_at":"2026-09-10T00:47:25.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478650","source_sha256":"a94fdabca7045fec11b24b1bbc9b6cd8947906499839c79ac0d15784ae9be968"}},{"citation":"605-922-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 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Every paragraph in the subtopic — scope, background, and recognition — was superseded by ASU 2014-09, the revenue recognition standard. Cable television revenue is now accounted for under ASC 606, with related industry guidance in ASC 922 and contract cost guidance in ASC 340-40.","key_points":["All content of this subtopic, including 605-922-05-1, 605-922-15-1, and 605-922-25-1 through 25-4, was superseded by Accounting Standards Update No. 2014-09.","No extant recognition or measurement requirements remain in ASC 605-922; the subtopic is a shell retained for historical and cross-reference purposes.","Revenue from cable television subscribers (installation, hookup, and service fees) is now recognized under the five-step model in ASC 606, including identifying performance obligations and allocating the transaction price.","Costs of obtaining and fulfilling cable subscriber contracts are addressed by ASC 340-40 rather than legacy ASC 605 industry guidance.","Remaining industry-specific cable television guidance (other than revenue) resides in ASC 922."],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"audience_level":"intermediate","student_note":"Know that this subtopic is entirely superseded — citing it as live authority is the classic error; for cable television revenue questions go to ASC 606 (and ASC 340-40 for contract costs). It remains useful only for understanding pre-2014 comparative financial statements.","related_topics":["606","340-40","922","605","606-10-55"],"key_concepts":["superseded guidance","cable television revenue","installation and hookup fees","subscriber contracts","industry-specific revenue recognition","transition to asc 606"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a845c89b071df6cf6139daced79d3865474dbfd3c61f728c278d058afa436d4","downloaded_from":"2026-09-10T00:47:12.125Z","last_downloaded_at":"2026-09-10T00:47:25.083Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-920","title":"Entertainment—Broadcasters","topic_title":"Revenue Recognition","score":0.927,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d53cc0d6f321f304ec921df750fc73cc28b801a8ebd933c620e721bf79f2b4ca","downloaded_from":"2026-09-10T00:46:59.084Z","last_downloaded_at":"2026-09-10T00:47:08.048Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-928","title":"Entertainment—Music","topic_title":"Revenue Recognition","score":0.9035,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fed8e0b6e109b5ecea1ff9fe5327ad09a21794692c25bba68b2c8ce94e9a6e3a","downloaded_from":"2026-09-10T00:48:12.626Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"430-922","title":"Entertainment—Cable Television","topic_title":"Deferred Revenue","score":0.8879,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e8b729203b1f20039dc72f4e0d20b2eecf52f921227d0bdd2a7b1c0faf7e1d4","downloaded_from":"2026-09-10T00:23:40.791Z","last_downloaded_at":"2026-09-10T00:23:57.093Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-926","title":"Entertainment—Films","topic_title":"Revenue 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