# ASC 730-20-35: Research and Development — Research and Development Arrangements — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/20/#35-subsequent-measurement)

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## ASC 730-20-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/730/20/#35-subsequent-measurement)

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#### Certain Nonrefundable Advance Payments

##### [730-20-35-1](https://asc.understandingaccounting.org/asc/730/20/#730-20-35-1)

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Nonrefundable advance payments capitalized under paragraph [730-20-25-13](https://asc.understandingaccounting.org/asc/730/20/#730-20-25-13)shall be recognized as an expense as the related goods are delivered or the related services are performed. 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 [730-20-25-13](https://asc.understandingaccounting.org/asc/730/20/#730-20-25-13) shall be charged to expense. 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.