# ASC 605-980-35: Revenue Recognition — Regulated Operations — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/980/#35-subsequent-measurement)

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## ASC 605-980-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/605/980/#35-subsequent-measurement)

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#### Alternative Revenue Programs—Revenue Collected Subject to Refund

##### [605-980-35-1](https://asc.understandingaccounting.org/asc/605/980/#605-980-35-1)

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If a provision for estimated refunds is required by the criteria in paragraph [450-20-25-2](https://asc.understandingaccounting.org/asc/450/20/#450-20-25-2), it shall be adjusted subsequently if the estimate of the refund changes (see paragraph [980-405-25-1(a)](https://asc.understandingaccounting.org/asc/405/980/#405-980-25-1)).