{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/922/","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.","number":"720-922","topic":"720","title":"Entertainment—Cable Television","area":"Expenses","paragraphs":7,"summary":"This Subtopic tells cable television entities which industry-specific costs must be expensed rather than capitalized. During the prematurity period (while a cable system is being built out and partially marketed), subscriber-related costs and general and administrative expenses are period costs. Costs of disconnecting/reconnecting subscribers after initial installation, and costs of unsuccessful franchise applications or abandoned franchises, are also charged to expense.","concepts":["prematurity period","subscriber-related costs","general and administrative expenses","hookup costs","disconnect and reconnect costs","unsuccessful franchise application costs","abandoned franchises","period costs"],"categories":["Recognition","Industry-specific","Intangibles and goodwill"],"level":"intermediate","topic_title":"Other Expenses","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-922-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">No updates have been made to this subtopic.</div></div>","snippet":"No updates have been made to this subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45ebcaadd5003226c84c449a43f24cf8b04c653dd73f33edad6154763f53d484","downloaded_from":"2026-09-10T01:09:40.397Z","last_downloaded_at":"2026-09-10T01:09:40.397Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477886","source_sha256":"45b24c6f7151787c26c8ad43af6f474202091f4cf79981e5615846eae678e103"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da7b728ddd2a16d0369510d30da7b39628e11da3238efc237a3c68384e117445","downloaded_from":"2026-09-10T01:09:40.397Z","last_downloaded_at":"2026-09-10T01:09:40.397Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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guidance for certain costs incurred by entities in the cable television industry, such as <a href=\"/glossary/s/#subscriber-related-costs\" class=\"term\" title=\"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.\"><span>subscriber-related costs</span></a>, hookup costs, and unsuccessful franchise applications costs.</div></div>","snippet":"This Subtopic provides guidance for certain costs incurred by entities in the cable television industry, such as subscriber-related costs, hookup costs, and unsuccessful franchise applications costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b28778f70a9365ae5489bd9abd79f3a893b6c22e94da68a9f65648f0ba73bee2","downloaded_from":"2026-09-10T01:09:42.917Z","last_downloaded_at":"2026-09-10T01:09:42.917Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-60168DF9-0613-4AF1-926B-DD57223B8821.ditamap\" class=\"ditamap\">922-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 922-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5d07bf3d000f80d3c880c56cf468efbeb393c715994810c937f47f65285297c","downloaded_from":"2026-09-10T01:09:46.811Z","last_downloaded_at":"2026-09-10T01:09:46.811Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477256","source_sha256":"9fd32adda264b6fc2da3137e2c44dac7623d89ad13626356efa6491ca469fe6b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c422a95c846dc86671444d4394905c07b4abd0199c646e3598bec1b98d23db27","downloaded_from":"2026-09-10T01:09:46.811Z","last_downloaded_at":"2026-09-10T01:09:46.811Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477256","source_sha256":"9fd32adda264b6fc2da3137e2c44dac7623d89ad13626356efa6491ca469fe6b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:846dbe27e9b11b491075a1edcf6b4668100b83b6ccb8de1a5f7b9e854f57c079","downloaded_from":"2026-09-10T01:09:46.811Z","last_downloaded_at":"2026-09-10T01:09:46.811Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477256","source_sha256":"9fd32adda264b6fc2da3137e2c44dac7623d89ad13626356efa6491ca469fe6b"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Prematurity Period","paragraphs":[{"citation":"720-922-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DDD4C60D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">During the <a href=\"/glossary/p/#prematurity-period\" class=\"term\" title=\"During the prematurity period, the cable television system is partially under construction and partially in service. The prematurity period begins when revenue from the first subscriber is recognized in accordance with Topic 606 on revenue from contracts with customers.Its end will vary with circumstances of the system but will be determined based on plans for completion of the first major construction period or achievement of a specified predetermined subscriber level at which no additional investment will be required for other than cable television plant. The construction period of a cable television system varies with the size of the franchise area, density of population, and difficulty of physical construction. The construction period is not completed until the head-end, main cable, and distribution cables are installed, and includes a reasonable time to provide for installation of subscriber drops and related hardware. During the construction period, many system operators complete installation of drops and begin to provide service to some subscribers in some parts of the system while construction continues. Providing the signal for the first time is referred to as energizing the system. The length of the prematurity period varies with the franchise development and construction plans. Such plans may consist of any of the following: Small franchise that is characterized by the absence of free television signal and a short construction period. The entire system is energized at one time near the end of the construction period. Medium-size franchise that is characterized by some direct competition from free television and by a more extensive geographical franchise area lending itself to incremental construction. Some parts of the system are energized as construction progresses. Large metropolitan franchise that is characterized by heavy direct competition from free television and fringe area signal inadequacy, high cost, and difficult construction. Many parts of the system are energized as construction progresses. Except in the smallest systems, programming is usually delivered to portions of the system and some revenues are obtained before construction of the entire system is complete. Thus, virtually every cable television system experiences a prematurity period during which it is receiving some revenue while continuing to incur substantial costs related to the establishment of the total system.\"><span>prematurity period</span></a>, </span></span><span class=\"sfragment\" id=\"sfr_DDD4C70D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">any <a href=\"/glossary/s/#subscriber-related-costs\" class=\"term\" title=\"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.\"><span>subscriber-related costs</span></a> and general and administrative expenses shall be expensed as period costs. </span></span></div></div>","snippet":"During the prematurity period, any subscriber-related costs and general and administrative expenses shall be expensed as period costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc500830c305e51c3d72091c38095e9ffdd4126c1cdc0aff3b5c5555da1351eb","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}},{"citation":"720-922-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on accounting during the prematurity period for certain programming costs and other system costs, see paragraph <a href=\"/asc/350/922/#350-922-25-1\" class=\"xref\">922-350-25-1</a>.</div></div>","snippet":"For guidance on accounting during the prematurity period for certain programming costs and other system costs, see paragraph 922-350-25-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84eb6c4a33bfac6121046ffa95dc3c36a3b6e6035263e5d0d5ebfd85a52a0637","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f11552dc2fe5268b30711d83a74e29f6ccd94ecd2b1a5d4b3a7c7f21afb145df","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}},{"block":null,"heading":"Hookup Costs","paragraphs":[{"citation":"720-922-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DDD4C855-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">After the initial installation as described in paragraph <a href=\"/asc/360/922/#360-922-25-7\" class=\"xref\">922-360-25-7</a>, costs incurred for disconnecting and reconnecting shall be charged to expense. </span></span></div></div>","snippet":"After the initial installation as described in paragraph 922-360-25-7, costs incurred for disconnecting and reconnecting shall be charged to expense.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa8fba489da0a6d0ab79703550559d5f7b34e6c0578591a874d6ceba94c43e17","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86ffde737c52d124f3f7bb8af2940e026e5ca1b20b7a6f0b8135c2c7486d8708","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}},{"block":null,"heading":"Unsuccessful Franchise Applications and Abandoned Franchises","paragraphs":[{"citation":"720-922-25-4","para":"25-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DDD4C933-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Costs of unsuccessful franchise applications and abandoned franchises shall be charged to expense. </span></span></div><div class=\"norm-text\">Refer to paragraph <a href=\"/asc/350/922/#350-922-25-3\" class=\"xref\">922-350-25-3</a> for guidance on the accounting for the costs of successful franchise applications.</div></div>","snippet":"Costs of unsuccessful franchise applications and abandoned franchises shall be charged to expense. Refer to paragraph 922-350-25-3 for guidance on the accounting for the costs of successful franchise applications.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbf69fe283893200c4826be5d30913239f34e15d6bf1d77c60fdd797c7cb9e17","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4413c9eef19bebcb1da71f8f283ac41a82571272988a503a716d0ebd9ff488d3","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8757602723482cbfb61c604fa030ad2aed317fd32ddada74179219dab2f9fae","downloaded_from":"2026-09-10T01:09:54.134Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478623","source_sha256":"399e7cc450710f0163878589f9e8e6255c8c270d722af1f038602d041b1333be"}}],"enrichment":{"summary":"This Subtopic tells cable television entities which industry-specific costs must be expensed rather than capitalized. During the prematurity period (while a cable system is being built out and partially marketed), subscriber-related costs and general and administrative expenses are period costs. Costs of disconnecting/reconnecting subscribers after initial installation, and costs of unsuccessful franchise applications or abandoned franchises, are also charged to expense.","key_points":["During the prematurity period, subscriber-related costs and general and administrative expenses shall be expensed as period costs (720-922-25-1).","Accounting during the prematurity period for certain programming costs and other system costs is addressed instead in 922-350-25-1 (720-922-25-2).","After the initial installation described in 922-360-25-7, costs incurred for disconnecting and reconnecting subscribers shall be charged to expense (720-922-25-3).","Costs of unsuccessful franchise applications and abandoned franchises shall be charged to expense; successful franchise application costs are accounted for under 922-350-25-3 (720-922-25-4).","The Subtopic's scope follows the cable television Overall Subtopic scope in Section 922-10-15 (720-922-15-1)."],"categories":["Recognition","Industry-specific","Intangibles and goodwill"],"audience_level":"intermediate","student_note":"The exam trap is the capitalize-versus-expense line: initial hookup/installation costs and successful franchise costs may be capitalized under 922-350 and 922-360, but subscriber-related and G&amp;A costs during the prematurity period, later disconnect/reconnect costs, and unsuccessful or abandoned franchise costs are always expensed. Students often assume all prematurity-period costs are capitalized because the system is not yet fully operating.","related_topics":["922-10","922-350","922-360","720-10","350-30"],"key_concepts":["prematurity period","subscriber-related costs","general and administrative expenses","hookup costs","disconnect and reconnect costs","unsuccessful franchise application costs","abandoned franchises","period costs"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b81f62e2ec0a73a1dec4bcbe212c85ea78e0edd175689915a522148a385f7e7","downloaded_from":"2026-09-10T01:09:40.397Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"350-922","title":"Entertainment—Cable Television","topic_title":"Intangibles—Goodwill and Other","score":0.8764,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26ecb27673b3c4b13f0df388e95e07e823911c6e129179eda6b1b56fc7aec108","downloaded_from":"2026-09-10T00:04:18.369Z","last_downloaded_at":"2026-09-10T00:04:37.790Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"360-922","title":"Entertainment—Cable Television","topic_title":"Property, Plant, and 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