{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/20/#35-subsequent-measurement","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":"730","topic_title":"Research and Development","subtopic":"730-20","subtopic_title":"Research and Development Arrangements","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Certain Nonrefundable Advance Payments","paragraphs":[{"citation":"730-20-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_069723CC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Nonrefundable advance payments capitalized under paragraph <a href=\"/asc/730/20/#730-20-25-13\" class=\"xref\">730-20-25-13</a></span></span><span class=\"sfragment\" id=\"sfr_069724E4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">shall be recognized as an expense as the related goods are delivered or the related services are performed. </span></span><span class=\"sfragment\" id=\"sfr_069725B7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall continue to evaluate whether it expects the goods to be delivered or services to be rendered. If an entity does not expect the goods to be delivered or services to be rendered, the advance payment capitalized under paragraph <a href=\"/asc/730/20/#730-20-25-13\" class=\"xref\">730-20-25-13</a> shall be charged to expense. </span></span><span class=\"sfragment\" id=\"sfr_06972680-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in this paragraph does not apply to refundable advance payments for future research and development activities. An entity shall not apply the guidance in this paragraph by analogy to other types of advance payments.</span></span></div></div>","snippet":"Nonrefundable advance payments capitalized under paragraph 730-20-25-13shall be recognized as an expense as the related goods are delivered or the related services are performed. An entity shall continue to evaluate whet…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8523d3a2a47c15dc800ad179c38c31ab737bf18fcecfa001280ad6b59d0f6f0f","downloaded_from":"2026-09-10T01:15:18.204Z","last_downloaded_at":"2026-09-10T01:15:18.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483068","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22303dcfc2624d2bc174c72c8c7182bd6fafa23ef232443fa7c244dfaeaded6d","downloaded_from":"2026-09-10T01:15:18.204Z","last_downloaded_at":"2026-09-10T01:15:18.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483068","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5aa6e2378dcca3e979c276c7b4440b95b51be230ad42c22b40c3d6a3b856b13","downloaded_from":"2026-09-10T01:15:18.204Z","last_downloaded_at":"2026-09-10T01:15:18.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483068","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5aa6e2378dcca3e979c276c7b4440b95b51be230ad42c22b40c3d6a3b856b13","downloaded_from":"2026-09-10T01:15:18.204Z","last_downloaded_at":"2026-09-10T01:15:18.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483068","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}