# ASC 720-922-05: Other Expenses — Entertainment—Cable Television — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 720-922-05: 05 Overview and Background

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##### [720-922-05-1](https://asc.understandingaccounting.org/asc/720/922/#720-922-05-1)

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This Subtopic provides guidance for certain costs incurred by entities in the cable television industry, such as [subscriber-related costs](https://asc.understandingaccounting.org/glossary/s/#subscriber-related-costs "Costs incurred to obtain and retain subscribers to the cable television system, including costs of billing and collection, bad debts, and mailings; repairs and maintenance of taps and connections; franchise fees related to revenues or number of subscribers; general and administrative system costs, such as salary of the system manager and office rent; programming costs for additional channels used in the marketing effort or costs related to revenues from, or number of subscribers to, per-channel or per-program service; and direct selling costs."), hookup costs, and unsuccessful franchise applications costs.