# ASC 720-15-25: Other Expenses — Start-Up Costs — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/15/#25-recognition)

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## ASC 720-15-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/720/15/#25-recognition)

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##### [720-15-25-1](https://asc.understandingaccounting.org/asc/720/15/#720-15-25-1)

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Costs of [start-up activities](https://asc.understandingaccounting.org/glossary/s/#start-up-activities "Defined broadly as those one-time activities related to any of the following: Opening a new facility Introducing a new product or service Conducting business in a new territory Conducting business with an entirely new class of customers (for example, a manufacturer who does all of its business with retailers attempts to sell merchandise directly to the public) or beneficiary Initiating a new process in an existing facility Commencing some new operation."), including organization costs, shall be expensed as incurred.