{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/926/#50-disclosure","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.","topic":"720","topic_title":"Other Expenses","subtopic":"720-926","subtopic_title":"Entertainment—Films","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Exploitation Costs","paragraphs":[{"citation":"720-926-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E34607BA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall disclose its methods of accounting for <a href=\"/glossary/e/#exploitation-costs\" class=\"term\" title=\"All direct costs (including marketing, advertising, publicity, promotion, and other distribution expenses) incurred in connection with the distribution of a film.\"><span>exploitation costs</span></a>. </span></span></div></div>","snippet":"An entity shall disclose its methods of accounting for exploitation costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1efcba2f4c21633726d5b6bfb81f3d84cb55391a7dc8c289b7627e34456d955","downloaded_from":"2026-09-10T01:10:17.987Z","last_downloaded_at":"2026-09-10T01:10:17.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478441","source_sha256":"2974670551bacd1a50641d1c39c39d5f362a2f9ab334491784f051df0a0dbf73"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:927b5ee5d178cad28b48a63b98e26304b099df6f0f8de57020e00494a4071c10","downloaded_from":"2026-09-10T01:10:17.987Z","last_downloaded_at":"2026-09-10T01:10:17.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478441","source_sha256":"2974670551bacd1a50641d1c39c39d5f362a2f9ab334491784f051df0a0dbf73"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8582e2860b7e0132cf0bb18d8f852910e5984839c224489b956b2a0562650d7","downloaded_from":"2026-09-10T01:10:17.987Z","last_downloaded_at":"2026-09-10T01:10:17.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478441","source_sha256":"2974670551bacd1a50641d1c39c39d5f362a2f9ab334491784f051df0a0dbf73"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8582e2860b7e0132cf0bb18d8f852910e5984839c224489b956b2a0562650d7","downloaded_from":"2026-09-10T01:10:17.987Z","last_downloaded_at":"2026-09-10T01:10:17.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478441","source_sha256":"2974670551bacd1a50641d1c39c39d5f362a2f9ab334491784f051df0a0dbf73"}}