# ASC 720-952-00: Other Expenses — Franchisors — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/952/#00-status)

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## ASC 720-952-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/720/952/#00-status)

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##### [720-952-00-1](https://asc.understandingaccounting.org/asc/720/952/#720-952-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51792883-203502"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Continuing Franchise Fees</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><strong class="ph b">Contract</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><strong class="ph b">Contract</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><strong class="ph b">Customer</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><strong class="ph b">Customer</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><strong class="ph b">Franchisor</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-05-1" class="xref">952-720-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-15-1" class="xref">952-720-15-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-25-1" class="xref">952-720-25-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-25-2" class="xref">952-720-25-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-25-2" class="xref">952-720-25-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-45-1" class="xref">952-720-45-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-09 (PDF)</a></td><td class="entry">05/30/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-45-1" class="xref">952-720-45-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/952/#720-952-50-1" class="xref">952-720-50-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr></tbody></table>