# ASC 705-926-05: Cost of Sales and Services — Entertainment—Films — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 705-926-05: 05 Overview and Background

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##### [705-926-05-1](https://asc.understandingaccounting.org/asc/705/926/#705-926-05-1)

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This Subtopic presents the accounting by entities in the film production and distribution industry for costs incurred to manufacture or duplicate products held for sale, such as videocassettes and video discs.