# ASC 720-926-25: Other Expenses — Entertainment—Films — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/926/#25-recognition)

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## ASC 720-926-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/720/926/#25-recognition)

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#### Overall Deals

##### [720-926-25-1](https://asc.understandingaccounting.org/asc/720/926/#720-926-25-1)

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An entity may enter into an [overall deal](https://asc.understandingaccounting.org/glossary/o/#overall-deal "An arrangement in which an entity compensates a producer or other creative individual for the exclusive or preferential use of that party's creative services.") arrangement. An entity shall charge the costs of overall deals that cannot be identified with specific projects to expense as they are incurred over the related time period.

#### Exploitation Costs

##### [720-926-25-2](https://asc.understandingaccounting.org/asc/720/926/#720-926-25-2)

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An entity shall account for advertising costs in accordance with the provisions of Subtopic 720-35.

##### [720-926-25-3](https://asc.understandingaccounting.org/asc/720/926/#720-926-25-3)

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All other [exploitation costs](https://asc.understandingaccounting.org/glossary/e/#exploitation-costs "All direct costs (including marketing, advertising, publicity, promotion, and other distribution expenses) incurred in connection with the distribution of a film."), including marketing costs, shall be expensed as incurred.