# ASC 922-10-05: Entertainment—Cable Television — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 922-10-05: 05 Overview and Background

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##### [922-10-05-1](https://asc.understandingaccounting.org/asc/922/10/#922-10-05-1)

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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.

##### [922-10-05-2](https://asc.understandingaccounting.org/asc/922/10/#922-10-05-2)

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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    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
5.  e
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
6.  f
    
    Other Expenses
    
7.  g
    
    Interest.