# ASC 720-944-60: Other Expenses — Financial Services—Insurance — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/944/#60-relationships)

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): 2026-09-10T01:11:36.351Z to 2026-09-10T01:11:36.351Z

Record version: sha256:79beb7843fef31fbf2e1ecbd276ca63a8840e96b17cad18d5760b91a0953f549

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 720-944-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/720/944/#60-relationships)

SEC content: no

#### Other Expenses

##### [720-944-60-1](https://asc.understandingaccounting.org/asc/720/944/#720-944-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:11:36.351Z to 2026-09-10T01:11:36.351Z

Record version: sha256:b7a320c2e75a8d56e68cba80de670882099d6938d3f58d9c78215cd4fe5872ab

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance on accounting for insurance costs by any insured entity, see Subtopic 720-20.