# ASC 720-924-25: Other Expenses — Entertainment—Casinos — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/924/#25-recognition)

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): 2026-09-10T01:10:03.676Z to 2026-09-10T01:10:03.676Z

Record version: sha256:27f232127ca8d84ee0440131e60336abfae3b0c7725faedcadced9ea04ac5c1d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 720-924-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/720/924/#25-recognition)

SEC content: no

#### Promotional Allowances

##### [720-924-25-1](https://asc.understandingaccounting.org/asc/720/924/#720-924-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:10:03.676Z to 2026-09-10T01:10:03.676Z

Record version: sha256:9dc4ce53df32b331b1e2c0573baca623830cac15284df822ec3c791c089acfe4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The cost of providing promotional allowances shall be included in costs and expenses.