# ASC 710-10-30: Compensation—General — Overall — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#30-initial-measurement)

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.

Source downloaded (UTC): 2026-09-10T00:57:26.577Z to 2026-09-10T00:57:26.577Z

Record version: sha256:3b3a6d6a8d31c69623e07674e0f2d14b6374d2115d4b06d082e74aeada94dfb4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 710-10-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/710/10/#30-initial-measurement)

SEC content: no

#### Deferred Compensation Arrangements

##### [710-10-30-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:26.577Z to 2026-09-10T00:57:26.577Z

Record version: sha256:8ec555d2cac711bf5b5811aee84f53cfc6d7ab4217d7e987d971055d8264fb7a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The amounts to be accrued periodically under paragraph [710-10-25-9](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-9) shall result in an accrued amount at the [full eligibility date](https://asc.understandingaccounting.org/glossary/f/#full-eligibility-date "The date at which an employee has rendered all of the service necessary to have earned the right to receive all of the benefits expected to be received by that employee (including any beneficiaries and dependents expected to receive benefits). Determination of the full eligibility date is affected by plan terms that provide incremental benefits expected to be received by or on behalf of an employee for additional years of service, unless those incremental benefits are trivial. Determination of the full eligibility date is not affected by plan terms that define when benefit payments commence or by an employee's current marital or dependency status.") equal to the then present value of all of the future benefits expected to be paid. Such estimates shall be based on the life expectancy of each individual concerned (based on the most recent mortality tables available) or on the estimated cost of an annuity contract rather than on the minimum payable in the event of early death.

##### [710-10-30-2](https://asc.understandingaccounting.org/asc/710/10/#710-10-30-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:26.577Z to 2026-09-10T00:57:26.577Z

Record version: sha256:911b0870638edc270a8925a6d53273a5ce267c96f06a0f421c198e98ebc6ca49

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


At the end of that period the aggregate amount accrued shall equal the then present value of the benefits expected to be provided to the employee, any beneficiaries, and covered dependents in exchange for the employee's service to that date. Example 1 (see paragraph [710-10-55-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-55-1)) and Example 3 (see paragraph [710-10-55-7](https://asc.understandingaccounting.org/asc/710/10/#710-10-55-7)) illustrate this guidance.