# ASC 720-50-65: Other Expenses — Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/50/#65-transition-and-open-effective-date-information)

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## ASC 720-50-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/720/50/#65-transition-and-open-effective-date-information)

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##### [720-50-65-1](https://asc.understandingaccounting.org/asc/720/50/#720-50-65-1)

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Paragraph superseded on 07/14/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-27, _Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers._

##### [720-50-65-2](https://asc.understandingaccounting.org/asc/720/50/#720-50-65-2)

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Source downloaded (UTC): 2026-09-10T01:09:23.678Z to 2026-09-10T01:09:23.678Z

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Paragraph superseded on 07/02/2014 after the end of the transition period stated in Accounting Standards Update No. 2011-06, _Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers._