# ASC 835-30-S35: Interest — Imputation of Interest — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/30/#sec-35-subsequent-measurement)

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): 2026-09-10T01:50:11.615Z to 2026-09-10T01:50:11.615Z

Record version: sha256:4468bacf085b6e1d3f496522da324475ef4c2f7cfefef17abc63bc0e51074085

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 835-30-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/835/30/#sec-35-subsequent-measurement)

SEC content: yes

#### SEC Staff Guidance

##### [835-30-S35-1](https://asc.understandingaccounting.org/asc/835/30/#835-30-S35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:50:11.615Z to 2026-09-10T01:50:11.615Z

Record version: sha256:2f769471d4c787534cdb43c6e824d7cf75a53c32ccf5d80824311ce3b34f162f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [835-30-S45-1](https://asc.understandingaccounting.org/asc/835/30/#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 measurement of debt issuance costs related to [line-of-credit arrangements](https://asc.understandingaccounting.org/glossary/l/#line-of-credit-arrangement "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).").