# ASC 910-10-35: Contractors—Construction — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/910/10/#35-subsequent-measurement)

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## ASC 910-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/910/10/#35-subsequent-measurement)

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#### Small Tools

##### [910-10-35-1](https://asc.understandingaccounting.org/asc/910/10/#910-10-35-1)

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Depreciation of small tools carried in fixed assets may be charged to overhead or to specific contracts. See paragraph [910-20-25-4](https://asc.understandingaccounting.org/asc/910/20/#910-20-25-4) for recognition guidance on small tools.