# ASC 720-10-05: Other Expenses — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/10/#05-overview-and-background)

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## ASC 720-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/720/10/#05-overview-and-background)

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##### [720-10-05-1](https://asc.understandingaccounting.org/asc/720/10/#720-10-05-1)

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The Other Expenses Topic includes the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    Start-Up Costs
    
3.  c
    
    Insurance Costs
    
4.  d
    
    Contributions Made
    
5.  e
    
    Real and Personal Property Taxes
    
6.  f
    
    Advertising Costs
    
7.  g
    
    Electronic Equipment Waste Obligations
    
8.  h
    
    Business and Technology Reengineering.

##### [720-10-05-2](https://asc.understandingaccounting.org/asc/720/10/#720-10-05-2)

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Each Subtopic in the Other Expenses Topic contains standalone guidance; there is no relationship between the individual Subtopics within this Topic. Each Subtopic provides accounting and reporting guidance for the specific type of costs and expenses as indicated by the Subtopic title.