# ASC 910-20-30: Contractors—Construction — Contract Costs — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/910/20/#30-initial-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): 2026-09-10T02:09:44.538Z to 2026-09-10T02:09:44.538Z

Record version: sha256:cfcf6ac6980708521099346b337a95fdc82f8d5d2a688eedcdd532871688190e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 910-20-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/910/20/#30-initial-measurement)

SEC content: no

#### Operating Unit Cost for Construction Equipment

##### [910-20-30-1](https://asc.understandingaccounting.org/asc/910/20/#910-20-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:09:44.538Z to 2026-09-10T02:09:44.538Z

Record version: sha256:b41d1b97cfa2f08e1e610aa2ce9dd5f214fcf2417e8fac724f576658c3f3c5d3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


In applying the use rate theory (see paragraph [910-20-25-1](https://asc.understandingaccounting.org/asc/910/20/#910-20-25-1)), all of the following factors shall be considered:

1.  a
    
    The cost of the equipment, less estimates of its salvage value or rental if it is leased
    
2.  b
    
    The probable life of the equipment
    
3.  c
    
    The average idle time during the life or period of hire of the equipment
    
4.  d
    
    The costs of operating the equipment, such as repairs, storage, insurance, and taxes.