# ASC 715-70-35: Compensation—Retirement Benefits — Defined Contribution Plans — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/70/#35-subsequent-measurement)

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## ASC 715-70-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/715/70/#35-subsequent-measurement)

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#### Defined Contribution Plans

##### [715-70-35-1](https://asc.understandingaccounting.org/asc/715/70/#715-70-35-1)

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To the extent a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net pension or other postretirement benefit cost for a period shall be the contribution called for in that period. If a plan calls for contributions for periods after an individual retires or terminates, the estimated cost shall be accrued during the employee's service period.

##### [715-70-35-2](https://asc.understandingaccounting.org/asc/715/70/#715-70-35-2)

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[Paragraph superseded by Accounting Standards Update No. 2012-04](https://asc.understandingaccounting.org/updates/asu-2012-04/).