{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/910/10/#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":"910","topic_title":"Contractors—Construction","subtopic":"910-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Small Tools","paragraphs":[{"citation":"910-10-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D1338684-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Depreciation of small tools carried in fixed assets may be charged to overhead or to specific contracts. See paragraph <a href=\"/asc/910/20/#910-20-25-4\" class=\"xref\">910-20-25-4</a> for recognition guidance on small tools.</span></span></div></div>","snippet":"Depreciation of small tools carried in fixed assets may be charged to overhead or to specific contracts. See paragraph 910-20-25-4 for recognition guidance on small tools.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faf085cfa8e8e4ead80c79521fae12f3e39c85e55108bb36d85fea8f45bdd5b0","downloaded_from":"2026-09-10T02:09:17.881Z","last_downloaded_at":"2026-09-10T02:09:17.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482516","source_sha256":"2dcca7e3f3b29ce3a1c53fdc005ef1d2de1f4830c7bf822b274ef947c0472178"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3122f3fc2a92b1bf333bbe31571ae2d49b52133a35d3b989be128ce917f20c2d","downloaded_from":"2026-09-10T02:09:17.881Z","last_downloaded_at":"2026-09-10T02:09:17.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482516","source_sha256":"2dcca7e3f3b29ce3a1c53fdc005ef1d2de1f4830c7bf822b274ef947c0472178"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33dd429396dc5e478b4a8eda0409a181c07ca9dfe3898a0b5190f23df7f23fd2","downloaded_from":"2026-09-10T02:09:17.881Z","last_downloaded_at":"2026-09-10T02:09:17.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482516","source_sha256":"2dcca7e3f3b29ce3a1c53fdc005ef1d2de1f4830c7bf822b274ef947c0472178"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33dd429396dc5e478b4a8eda0409a181c07ca9dfe3898a0b5190f23df7f23fd2","downloaded_from":"2026-09-10T02:09:17.881Z","last_downloaded_at":"2026-09-10T02:09:17.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482516","source_sha256":"2dcca7e3f3b29ce3a1c53fdc005ef1d2de1f4830c7bf822b274ef947c0472178"}}