# ASC 720-35-35: Other Expenses — Advertising Costs — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/35/#35-subsequent-measurement)

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## ASC 720-35-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/720/35/#35-subsequent-measurement)

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##### [720-35-35-1](https://asc.understandingaccounting.org/asc/720/35/#720-35-35-1)

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Depreciation or amortization of a tangible asset may be a cost of advertising if the tangible asset is used for advertising.