{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/922/10/#05-overview-and-background","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":"922","topic_title":"Entertainment—Cable Television","subtopic":"922-10","subtopic_title":"Overall","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"922-10-05-1","para":"05-1","html":"
The Entertainment—Cable Television Topic addresses the standards of financial accounting and reporting for costs and expenses applicable to the construction and operation of a cable television system.
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This Topic includes the following Subtopics:
  1. a
    Overall
  2. b
    Intangibles—Goodwill and Other
  3. c
    Property, Plant, and Equipment
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  6. f
    Other Expenses
  7. g
    Interest.
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