# ASC 835-922-05: Interest — Entertainment—Cable Television — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/922/#05-overview-and-background)

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## ASC 835-922-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/835/922/#05-overview-and-background)

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##### [835-922-05-1](https://asc.understandingaccounting.org/asc/835/922/#835-922-05-1)

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This Subtopic provides guidance on the accounting for interest costs incurred by an entity in the cable television industry during the period of construction of the cable system.