{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/35/#50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"720","topic_title":"Other Expenses","subtopic":"720-35","subtopic_title":"Advertising Costs","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-35-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_04C37F90-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The notes to financial statements shall disclose both of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_04C38175-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The accounting policy selected from the two alternatives in paragraph <a href=\"/asc/720/35/#720-35-25-1\" class=\"xref\">720-35-25-1</a> for reporting advertising, indicating whether such costs are expensed as incurred or the first time the advertising takes place </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_04C382A6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The total amount charged to advertising expense for each income statement presented. </span></span></div></li></ol></div></div>","snippet":"The notes to financial statements shall disclose both of the following:\n(a) The accounting policy selected from the two alternatives in paragraph 720-35-25-1 for reporting advertising, indicating whether such costs are e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2789ea1b12aa411ac73802c0d49fceeb460e6277dd92fa2627c90a8bea4e199","downloaded_from":"2026-09-10T00:48:50.312Z","last_downloaded_at":"2026-09-10T00:48:50.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483406","source_sha256":"ec6509b2a46d2ec3fc495988411fd1c7267d559ed8c94e07c1f1ed6deab981f3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c97515bd2ef1916ea30b5f126c448fc30ae23bb5500a13df7db72abc4a3ab1ed","downloaded_from":"2026-09-10T00:48:50.312Z","last_downloaded_at":"2026-09-10T00:48:50.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483406","source_sha256":"ec6509b2a46d2ec3fc495988411fd1c7267d559ed8c94e07c1f1ed6deab981f3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e993cd03c3740a1aa255a8048a4bc21c3cb1d3544dc76872d29a3b1ab3141bd7","downloaded_from":"2026-09-10T00:48:50.312Z","last_downloaded_at":"2026-09-10T00:48:50.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483406","source_sha256":"ec6509b2a46d2ec3fc495988411fd1c7267d559ed8c94e07c1f1ed6deab981f3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e993cd03c3740a1aa255a8048a4bc21c3cb1d3544dc76872d29a3b1ab3141bd7","downloaded_from":"2026-09-10T00:48:50.312Z","last_downloaded_at":"2026-09-10T00:48:50.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483406","source_sha256":"ec6509b2a46d2ec3fc495988411fd1c7267d559ed8c94e07c1f1ed6deab981f3"}}