{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/35/#55-implementation-guidance-and-illustrations","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":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"720-35-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_04CE28DE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Example illustrates the guidance provided in paragraph <a href=\"/asc/720/35/#720-35-50-1\" class=\"xref\">720-35-50-1</a>. </span></span><ul class=\"ul simple\" id=\"d3e36758-107849__GUID-C4F15C22-1892-4ACB-ABD9-C6E9E64579C6\"><li class=\"li\" id=\"d3e36758-107849__SL6420039-107849\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_04CE29E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Note X. Advertising </span></span></div></li><li class=\"li\" id=\"d3e36758-107849__SL6420040-107849\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_04CE2AB3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The Entity expenses the production costs of advertising the first time the advertising takes place. </span></span><span class=\"sfragment\" id=\"sfr_04CE2B76-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the year ended December 31, 20XX, advertising expense was $10,000,000. </span></span></div></li></ul></div></div>","snippet":"This Example illustrates the guidance provided in paragraph 720-35-50-1.\nNote X. Advertising\nThe Entity expenses the production costs of advertising the first time the advertising takes place. For the year ended December…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c290c789583bc531456695f531e6324f185aba60fabd713555e0903b0788df3d","downloaded_from":"2026-09-10T00:48:51.939Z","last_downloaded_at":"2026-09-10T00:48:51.939Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483385","source_sha256":"14d2ad0499026962bd118330126decd734d128061246cdebaea29bc5225c5803"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f26034e8ea2b1af3fff0916368432fd20b1fefd1ea261c7aa95b4995ae9459b","downloaded_from":"2026-09-10T00:48:51.939Z","last_downloaded_at":"2026-09-10T00:48:51.939Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483385","source_sha256":"14d2ad0499026962bd118330126decd734d128061246cdebaea29bc5225c5803"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b387eda6b5685fde4e8a7d6f986d419873b6ef90c7b9c02cacb137014bdcc046","downloaded_from":"2026-09-10T00:48:51.939Z","last_downloaded_at":"2026-09-10T00:48:51.939Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483385","source_sha256":"14d2ad0499026962bd118330126decd734d128061246cdebaea29bc5225c5803"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b387eda6b5685fde4e8a7d6f986d419873b6ef90c7b9c02cacb137014bdcc046","downloaded_from":"2026-09-10T00:48:51.939Z","last_downloaded_at":"2026-09-10T00:48:51.939Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483385","source_sha256":"14d2ad0499026962bd118330126decd734d128061246cdebaea29bc5225c5803"}}