# ASC 720-35-50: Other Expenses — Advertising Costs — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/35/#50-disclosure)

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## ASC 720-35-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/720/35/#50-disclosure)

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##### [720-35-50-1](https://asc.understandingaccounting.org/asc/720/35/#720-35-50-1)

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The notes to financial statements shall disclose both of the following:

1.  a
    
    The accounting policy selected from the two alternatives in paragraph [720-35-25-1](https://asc.understandingaccounting.org/asc/720/35/#720-35-25-1) for reporting advertising, indicating whether such costs are expensed as incurred or the first time the advertising takes place
    
2.  b
    
    The total amount charged to advertising expense for each income statement presented.