{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/928/","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":"720-928","topic":"720","title":"Entertainment—Music","area":"Expenses","paragraphs":5,"summary":"This Subtopic tells music-industry entities when to expense artist royalties, record master production costs, advance minimum guarantees paid by licensees, and other license fees. The core rule is that artist royalties (adjusted for anticipated returns) are charged to expense in the period the record sale occurs, advances are expensed as royalties are subsequently earned, and any advance or minimum guarantee that appears unrecoverable is expensed when the loss becomes evident (720-928-25-1, 720-928-25-3).","concepts":["artist royalties","advance royalties","record master costs","minimum guarantee","license agreements","recoverability","anticipated returns","expense recognition"],"categories":["Recognition","Industry-specific","Impairment"],"level":"intermediate","topic_title":"Other Expenses","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-928-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance for accounting when an entity in the music industry expenses any of the following: <ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/glossary/r/#royalties\" class=\"term\" title=\"Amounts paid to record producers, songwriters, or other artists for their participation in making records and to music publishers for their copyright interest in music. Amounts for artists are determined by the terms of personal service contracts negotiated between the artists and record entities and usually are determined based upon a percentage of sales activity and license fee income, adjusted for estimated sales returns. Royalties for publishing are based on the copyright or other applicable laws, but the requirements of the law may be modified by licenses issued by the publishers.\"><span>Royalties</span></a> earned by artists</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Costs to produce <a href=\"/glossary/r/#record-master\" class=\"term\" title=\"The master tape resulting from the performance of the artist. It is used to produce molds for commercial record production and other tapes for use in making cartridges, cassettes, DVDs, and reel tapes. The costs of producing a record master include the cost of the musical talent (musicians, vocal background, and arrangements); the cost of the technical talent for engineering, directing, and mixing; costs for the use of the equipment to record and produce the master; and studio facility charges. Under the standard type of artist contract, the record company bears a portion of the cost and recovers a portion of the cost from the artist out of designated royalties earned. However, either party may bear all or most of the cost.\"><span>record masters</span></a></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/glossary/m/#minimum-guarantee\" class=\"term\" title=\"An amount paid in advance by a licensee to a licensor for the right to sell or distribute records or music.\"><span>Minimum guarantees</span></a> paid in advance by a licensee to a licensor</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\">Other fees paid under <a href=\"/glossary/l/#license-agreements\" class=\"term\" title=\"Contractual arrangements entered into by an owner (licensor) of a record master or music copyright with a licensee granting the licensee the right to sell or distribute records or music for a fixed fee paid to the licensor or for a fee based on sales of records or music. License agreements are modifications of the compulsory provisions of the copyright law.\"><span>license agreements</span></a>.</div></li></ol></div></div>","snippet":"This Subtopic provides guidance for accounting when an entity in the music industry expenses any of the following:\n(a) Royalties earned by artists\n(b) Costs to produce record masters\n(c) Minimum guarantees paid in advanc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80dc4657c0e3bf05e4e0020fffaa9cc2fede16f558642a0531507a67ac680938","downloaded_from":"2026-09-10T01:10:22.861Z","last_downloaded_at":"2026-09-10T01:10:22.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478358","source_sha256":"715d3022bdc018d521287cda524c8de60b60b28ebfd81159029de18f2136259a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f61f59cbb33ebf2edea42685e007c814bca27c08ca621a9cd50c2d95a358c00","downloaded_from":"2026-09-10T01:10:22.861Z","last_downloaded_at":"2026-09-10T01:10:22.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478358","source_sha256":"715d3022bdc018d521287cda524c8de60b60b28ebfd81159029de18f2136259a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9524fceb14467b80929178f5a6ec891e7f22c7c21ba54c6075cbf679db9309b","downloaded_from":"2026-09-10T01:10:22.861Z","last_downloaded_at":"2026-09-10T01:10:22.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478358","source_sha256":"715d3022bdc018d521287cda524c8de60b60b28ebfd81159029de18f2136259a"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"720-928-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-BB5D14AD-F23D-4D8C-A722-F487B8B7BABD.ditamap\" class=\"ditamap\">928-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 928-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d295bf0f09a4bc4b587af14b74d21ef7dc37215c45a7056a910e31f9130763e0","downloaded_from":"2026-09-10T01:10:25.607Z","last_downloaded_at":"2026-09-10T01:10:25.607Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477304","source_sha256":"52e16e3c70b87776cfc8155f7eee4985b985d152a7c08e03b70940bfb6d039a8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccd97bf71f1da0fe8c3586635417bcd20fadeb4718df3cfa1accc3ea1c44fedb","downloaded_from":"2026-09-10T01:10:25.607Z","last_downloaded_at":"2026-09-10T01:10:25.607Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477304","source_sha256":"52e16e3c70b87776cfc8155f7eee4985b985d152a7c08e03b70940bfb6d039a8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a282a74872ab38dbbf8b6ade8503bcaf19a2ca24aafbd07e3a903a5120d9737c","downloaded_from":"2026-09-10T01:10:25.607Z","last_downloaded_at":"2026-09-10T01:10:25.607Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477304","source_sha256":"52e16e3c70b87776cfc8155f7eee4985b985d152a7c08e03b70940bfb6d039a8"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Licensor Accounting","paragraphs":[{"citation":"720-928-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E55E1D3C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amount of <a href=\"/glossary/r/#royalties\" class=\"term\" title=\"Amounts paid to record producers, songwriters, or other artists for their participation in making records and to music publishers for their copyright interest in music. Amounts for artists are determined by the terms of personal service contracts negotiated between the artists and record entities and usually are determined based upon a percentage of sales activity and license fee income, adjusted for estimated sales returns. Royalties for publishing are based on the copyright or other applicable laws, but the requirements of the law may be modified by licenses issued by the publishers.\"><span>royalties</span></a> earned by artists, as adjusted for anticipated returns, shall be charged to expense of the period in which the sale of the record takes place. </span></span><span class=\"sfragment\" id=\"sfr_E55E1E83-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a href=\"/glossary/a/#advance-royalty\" class=\"term\" title=\"An amount paid to music publishers, record producers, songwriters, or other artists in advance of their earning royalties from record or music sales. Such an amount is based on contractual terms and is generally nonrefundable.\"><span>Advance royalties</span></a> shall be charged to expense as subsequent royalties are earned by the artist. Any portion of such advances that subsequently appear not to be fully recoverable from future royalties to be earned by the artist shall be charged to expense during the period in which the loss becomes evident. </span></span></div></div>","snippet":"The amount of royalties earned by artists, as adjusted for anticipated returns, shall be charged to expense of the period in which the sale of the record takes place. Advance royalties shall be charged to expense as subs…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5455f871932134a622386a312d0fe10194e6ff4834d38231127d154e377ac04e","downloaded_from":"2026-09-10T01:10:30.076Z","last_downloaded_at":"2026-09-10T01:10:30.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478484","source_sha256":"3eaec82d9abb2994b1492885b527826d29c4f6d52d91c80af790793925ae6da7"}},{"citation":"720-928-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E55E1FD5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The portion of the <a href=\"/glossary/r/#record-master\" class=\"term\" title=\"The master tape resulting from the performance of the artist. It is used to produce molds for commercial record production and other tapes for use in making cartridges, cassettes, DVDs, and reel tapes. The costs of producing a record master include the cost of the musical talent (musicians, vocal background, and arrangements); the cost of the technical talent for engineering, directing, and mixing; costs for the use of the equipment to record and produce the master; and studio facility charges. Under the standard type of artist contract, the record company bears a portion of the cost and recovers a portion of the cost from the artist out of designated royalties earned. However, either party may bear all or most of the cost.\"><span>record master</span></a> cost borne by the record company not reported as an asset in accordance with paragraph <a href=\"/asc/340/928/#340-928-25-2\" class=\"xref\">928-340-25-2</a> </span></span><span class=\"sfragment\" id=\"sfr_E55E20FF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> shall be charged to expense. </span></span></div></div>","snippet":"The portion of the record master cost borne by the record company not reported as an asset in accordance with paragraph 928-340-25-2 shall be charged to expense.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dbbd695e8fe0baf1d4e5af7f0d7963efa561b2ccd20a6b84b5a86c62a8addd6","downloaded_from":"2026-09-10T01:10:30.076Z","last_downloaded_at":"2026-09-10T01:10:30.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478484","source_sha256":"3eaec82d9abb2994b1492885b527826d29c4f6d52d91c80af790793925ae6da7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cacf87fa4df115879a657e93e83c83136edd0598e8924a509b3237390835438","downloaded_from":"2026-09-10T01:10:30.076Z","last_downloaded_at":"2026-09-10T01:10:30.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478484","source_sha256":"3eaec82d9abb2994b1492885b527826d29c4f6d52d91c80af790793925ae6da7"}},{"block":null,"heading":"Licensee Accounting","paragraphs":[{"citation":"720-928-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E55E2219-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As described in paragraph <a href=\"/asc/340/928/#340-928-35-3\" class=\"xref\">928-340-35-3</a>, if all or a portion of a <a href=\"/glossary/m/#minimum-guarantee\" class=\"term\" title=\"An amount paid in advance by a licensee to a licensor for the right to sell or distribute records or music.\"><span>minimum guarantee</span></a> paid in advance by a licensee subsequently appears not to be recoverable through future use of the rights obtained under the license, the nonrecoverable portion shall be charged to expense. </span></span></div></div>","snippet":"As described in paragraph 928-340-35-3, if all or a portion of a minimum guarantee paid in advance by a licensee subsequently appears not to be recoverable through future use of the rights obtained under the license, the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0202aac5dbadfa103ddf79cb294add8a3f1f398874c012813c14357e27f58cb","downloaded_from":"2026-09-10T01:10:30.076Z","last_downloaded_at":"2026-09-10T01:10:30.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478484","source_sha256":"3eaec82d9abb2994b1492885b527826d29c4f6d52d91c80af790793925ae6da7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a77f197c24d87b83ba108c548ee6795a7de4d3085f15c3129def195cb01975a","downloaded_from":"2026-09-10T01:10:30.076Z","last_downloaded_at":"2026-09-10T01:10:30.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478484","source_sha256":"3eaec82d9abb2994b1492885b527826d29c4f6d52d91c80af790793925ae6da7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f964e82b5185a96451c5253654d58b00d9e6ac828580b96fc27c82a20e55d52b","downloaded_from":"2026-09-10T01:10:30.076Z","last_downloaded_at":"2026-09-10T01:10:30.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478484","source_sha256":"3eaec82d9abb2994b1492885b527826d29c4f6d52d91c80af790793925ae6da7"}}],"enrichment":{"summary":"This Subtopic tells music-industry entities when to expense artist royalties, record master production costs, advance minimum guarantees paid by licensees, and other license fees. The core rule is that artist royalties (adjusted for anticipated returns) are charged to expense in the period the record sale occurs, advances are expensed as royalties are subsequently earned, and any advance or minimum guarantee that appears unrecoverable is expensed when the loss becomes evident (720-928-25-1, 720-928-25-3).","key_points":["Royalties earned by artists, as adjusted for anticipated returns, are charged to expense in the period in which the sale of the record takes place (720-928-25-1).","Advance royalties are charged to expense as subsequent royalties are earned by the artist (720-928-25-1).","Any portion of an artist advance that subsequently appears not to be fully recoverable from future royalties is charged to expense in the period the loss becomes evident (720-928-25-1).","The portion of record master cost borne by the record company that is not reported as an asset under 928-340-25-2 is charged to expense (720-928-25-2).","A minimum guarantee paid in advance by a licensee that no longer appears recoverable through future use of the licensed rights is expensed to the extent nonrecoverable (720-928-25-3, referencing 928-340-35-3).","The Subtopic follows the scope of the Overall Subtopic in Section 928-10-15 (720-928-15-1)."],"categories":["Recognition","Industry-specific","Impairment"],"audience_level":"intermediate","student_note":"The trap is treating advances as permanent assets: an advance royalty or minimum guarantee is capitalized only while recoverable, and must be expensed as royalties are earned or as soon as nonrecoverability becomes evident. Pair this expense guidance with the asset-side rules in 928-340.","related_topics":["928-10","928-340","928-405","926","606"],"key_concepts":["artist royalties","advance royalties","record master costs","minimum guarantee","license agreements","recoverability","anticipated returns","expense recognition"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa4568ebdb3e9f7ecc1bd50084a0aae40d9ef47d636710c6e924a519c3a42617","downloaded_from":"2026-09-10T01:10:22.861Z","last_downloaded_at":"2026-09-10T01:10:30.076Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"340-928","title":"Entertainment—Music","topic_title":"Other Assets and Deferred Costs","score":0.8742,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67cbed1718b9059d6dca0ccc489a00248c8c13c8ba8e3c4b3161632084656d9f","downloaded_from":"2026-09-09T23:57:11.675Z","last_downloaded_at":"2026-09-09T23:57:36.379Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"405-928","title":"Entertainment—Music","topic_title":"Liabilities","score":0.8064,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4df9188be0b1ddbb9bfe9885ddfc2b1391ad9cf77291f760beb9a4d59d3d049","downloaded_from":"2026-09-10T00:17:48.299Z","last_downloaded_at":"2026-09-10T00:17:59.597Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"928-10","title":"Overall","topic_title":"Entertainment—Music","score":0.7731,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83dbb6188b25e217e4a491ea1f4cc0794a5103ff4dd03d1c286529596cc839f4","downloaded_from":"2026-09-10T02:12:12.808Z","last_downloaded_at":"2026-09-10T02:12:18.919Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"440-928","title":"Entertainment—Music","topic_title":"Commitments","score":0.7486,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07b3aff76d5006312f433515c52a2d7533f45a9376639b5e3a8f4b69ff104137","downloaded_from":"2026-09-10T00:25:52.692Z","last_downloaded_at":"2026-09-10T00:26:04.387Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-926","title":"Entertainment—Films","topic_title":"Other 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