# ASC 720-35-55: Other Expenses — Advertising Costs — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/35/#55-implementation-guidance-and-illustrations)

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## ASC 720-35-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/720/35/#55-implementation-guidance-and-illustrations)

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#### Illustrations

##### [720-35-55-1](https://asc.understandingaccounting.org/asc/720/35/#720-35-55-1)

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This Example illustrates the guidance provided in paragraph [720-35-50-1](https://asc.understandingaccounting.org/asc/720/35/#720-35-50-1).

-   Note X. Advertising
    
-   The Entity expenses the production costs of advertising the first time the advertising takes place. For the year ended December 31, 20XX, advertising expense was $10,000,000.