{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/835/30/#sec-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":"835","topic_title":"Interest","subtopic":"835-30","subtopic_title":"Imputation of Interest","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"SEC Staff Guidance","paragraphs":[{"citation":"835-30-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D57F009F-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/835/30/#835-30-S45-1\" class=\"xref\">835-30-S45-1</a>, SEC Staff Announcement: Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, for SEC Staff views on the presentation and subsequent measurement of debt issuance costs related to <a href=\"/glossary/l/#line-of-credit-arrangement\" class=\"term\" title=\"A line-of-credit or revolving-debt arrangement is an agreement that provides the borrower with the option to make multiple borrowings up to a specified maximum amount, to repay portions of previous borrowings, and to then reborrow under the same contract. Line-of-credit and revolving-debt arrangements may include both amounts drawn by the debtor (a debt instrument) and a commitment by the creditor to make additional amounts available to the debtor under predefined terms (a loan commitment).\"><span>line-of-credit arrangements</span></a>.</span></span></div></div>","snippet":"See paragraph 835-30-S45-1, SEC Staff Announcement: Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, for SEC Staff views on the presentation and subsequent measu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f769471d4c787534cdb43c6e824d7cf75a53c32ccf5d80824311ce3b34f162f","downloaded_from":"2026-09-10T01:50:11.615Z","last_downloaded_at":"2026-09-10T01:50:11.615Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479385","source_sha256":"65cf690c10e1f48579d565af876a0d503b83b9221a41ffce4247ab8451ec2aa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72275e4e38c87b16e9d1d6c9ae8c6329b2fed4ead92acd3b7a546017b7a4d294","downloaded_from":"2026-09-10T01:50:11.615Z","last_downloaded_at":"2026-09-10T01:50:11.615Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479385","source_sha256":"65cf690c10e1f48579d565af876a0d503b83b9221a41ffce4247ab8451ec2aa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4468bacf085b6e1d3f496522da324475ef4c2f7cfefef17abc63bc0e51074085","downloaded_from":"2026-09-10T01:50:11.615Z","last_downloaded_at":"2026-09-10T01:50:11.615Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479385","source_sha256":"65cf690c10e1f48579d565af876a0d503b83b9221a41ffce4247ab8451ec2aa6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4468bacf085b6e1d3f496522da324475ef4c2f7cfefef17abc63bc0e51074085","downloaded_from":"2026-09-10T01:50:11.615Z","last_downloaded_at":"2026-09-10T01:50:11.615Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479385","source_sha256":"65cf690c10e1f48579d565af876a0d503b83b9221a41ffce4247ab8451ec2aa6"}}