# ASC 835-926-25: Interest — Entertainment—Films — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/926/#25-recognition)

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): 2026-09-10T01:50:51.672Z to 2026-09-10T01:50:51.672Z

Record version: sha256:3d7d40c8cf1dc8ac8936ec90d0cb898544cc99fe782d877f1fda74f2c5be4829

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 835-926-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/835/926/#25-recognition)

SEC content: no

#### Film Production Interest Costs

##### [835-926-25-1](https://asc.understandingaccounting.org/asc/835/926/#835-926-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:50:51.672Z to 2026-09-10T01:50:51.672Z

Record version: sha256:5da8a5b142119f031eb04a54381e84532e8f838ac9bdc65cca4710d3c5619770

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


An entity shall account for interest costs related to the production of a film in accordance with Subtopic 835-20.