# ASC 720-50-00: Other Expenses — Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/720/50/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:09:07.373Z to 2026-09-10T01:09:07.373Z Record version: sha256:7076fc139f2e5b4a6e499b48f9919a36a42ed5f2c9836373d13157a86eb60bd7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 720-50-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/720/50/#00-status) SEC content: no ##### [720-50-00-1](https://asc.understandingaccounting.org/asc/720/50/#720-50-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:09:07.373Z to 2026-09-10T01:09:07.373Z Record version: sha256:0f1c4809ae0004359a369298ae410efe1d6ba71507c90ecec5d41d57468f0dce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic. - **Note:** Subtopic title changed by Accounting Standards Update No. 2011-06 on 07/21/11 from _Other Expenses—Fees Paid to the Federal Government by Pharmaceutical Manufacturers_ to _Other Expenses—Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers_.
ParagraphActionAccounting Standards UpdateDate
720-50-05-1AmendedAccounting Standards Update No. 2011-0607/21/2011
720-50-05-1AddedAccounting Standards Update No. 2010-2712/16/2010
720-50-05-2AmendedAccounting Standards Update No. 2011-0607/21/2011
720-50-05-2AddedAccounting Standards Update No. 2010-2712/16/2010
720-50-05-3AddedAccounting Standards Update No. 2011-0607/21/2011
720-50-05-4AddedAccounting Standards Update No. 2011-0607/21/2011
720-50-15-1AmendedAccounting Standards Update No. 2011-0607/21/2011
720-50-15-1AddedAccounting Standards Update No. 2010-2712/16/2010
720-50-25-1AmendedAccounting Standards Update No. 2011-0607/21/2011
720-50-25-1AddedAccounting Standards Update No. 2010-2712/16/2010
720-50-45-1AmendedAccounting Standards Update No. 2011-0607/21/2011
720-50-45-1AddedAccounting Standards Update No. 2010-2712/16/2010
720-50-65-1AddedAccounting Standards Update No. 2010-2712/16/2010
720-50-65-2AddedAccounting Standards Update No. 2011-0607/21/2011