# ASC 606-952-50: Revenue from Contracts with Customers — Franchisors — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/606/952/#50-disclosure)

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## ASC 606-952-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/606/952/#50-disclosure)

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##### [606-952-50-1](https://asc.understandingaccounting.org/asc/606/952/#606-952-50-1)

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If an entity elects to use the practical expedient in paragraph [952-606-25-2](https://asc.understandingaccounting.org/asc/606/952/#606-952-25-2), the entity shall disclose that fact.

##### [606-952-50-2](https://asc.understandingaccounting.org/asc/606/952/#606-952-50-2)

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An entity that makes the accounting policy election to recognize pre-opening services as a single performance obligation as described in paragraph [952-606-25-3](https://asc.understandingaccounting.org/asc/606/952/#606-952-25-3) shall disclose that fact.