# ASC 720-926-50: Other Expenses — Entertainment—Films — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/926/#50-disclosure)

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## ASC 720-926-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/720/926/#50-disclosure)

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#### Exploitation Costs

##### [720-926-50-1](https://asc.understandingaccounting.org/asc/720/926/#720-926-50-1)

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An entity shall disclose its methods of accounting for [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.").