# ASC 605-922: Revenue Recognition — Entertainment—Cable Television

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/922/)

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.

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## ASC 605-922: Revenue Recognition — Entertainment—Cable Television

### Machine-generated study aids

```json
{
  "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 Every paragraph in the subtopic — scope, background, and recognition — was superseded by ASU 2014-09, the revenue recognition standard. 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    "All content of this subtopic, including 605-922-05-1, 605-922-15-1, and 605-922-25-1 through 25-4, was superseded by Accounting Standards Update No. 2014-09.",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  "student_note": "Know that this subtopic is entirely superseded — citing it as live authority is the classic error; for cable television revenue questions go to ASC 606 (and ASC 340-40 for contract costs).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"
  ]
}
```

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## ASC 605-922-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/605/922/#00-status)

SEC content: no

##### [605-922-00-1](https://asc.understandingaccounting.org/asc/605/922/#605-922-00-1)

Pending content: no

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51791081-203198"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr></tbody></table>

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## ASC 605-922-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/605/922/#05-overview-and-background)

SEC content: no

##### [605-922-05-1](https://asc.understandingaccounting.org/asc/605/922/#605-922-05-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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## ASC 605-922-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/922/#15-scope-and-scope-exceptions)

SEC content: no

##### [605-922-15-1](https://asc.understandingaccounting.org/asc/605/922/#605-922-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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## ASC 605-922-20: 20 Glossary

[Read section](https://asc.understandingaccounting.org/asc/605/922/#20-glossary)

SEC content: no

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## ASC 605-922-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/605/922/#25-recognition)

SEC content: no

##### [605-922-25-1](https://asc.understandingaccounting.org/asc/605/922/#605-922-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-922-25-2](https://asc.understandingaccounting.org/asc/605/922/#605-922-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-922-25-3](https://asc.understandingaccounting.org/asc/605/922/#605-922-25-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-922-25-4](https://asc.understandingaccounting.org/asc/605/922/#605-922-25-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).