{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/922/10/","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.","number":"922-10","topic":"922","title":"Overall","area":"Industry","paragraphs":5,"summary":"ASC 922-10 is the Overall subtopic of the Entertainment—Cable Television Topic, which addresses accounting and reporting for costs and expenses of constructing and operating a cable television system (922-10-05-1). It applies to all entities in the cable television industry and provides only incremental industry-specific guidance, so those entities must also follow all other applicable GAAP (922-10-15-1 through 15-2). The Topic is organized into Subtopics covering intangibles/goodwill, property, plant, and equipment, other expenses, and interest.","concepts":["cable television system","prematurity period","construction and operation costs","incremental industry-specific guidance","industry scope","capitalization of costs"],"categories":["Industry-specific","Inventory and PP&E","Intangibles and goodwill"],"level":"introductory","topic_title":"Entertainment—Cable Television","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"922-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
922-10-05-1AmendedAccounting Standards Update No. 2014-0905/28/2014
922-10-05-2AmendedAccounting Standards Update No. 2014-0905/28/2014
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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.
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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    Subparagraph superseded by Accounting Standards Update No. 2014-09.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    Subparagraph superseded by Accounting Standards Update No. 2014-09.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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The Subtopics within the Entertainment—Cable Television Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section or as further defined in the Scope Sections of the individual Entertainment—Cable Television Subtopics. Entities within the scope of this Topic shall also comply with the applicable standards not included in this Topic.
","snippet":"The Subtopics within the Entertainment—Cable Television Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section or as further defined in the Scope Sections of the individu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:460468be6382c6db998215f0a28a703a4bb878eaca2daee3d481bb893002c636","downloaded_from":"2026-09-10T02:11:00.249Z","last_downloaded_at":"2026-09-10T02:11:00.249Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482905","source_sha256":"fbfb7f4d94d62238c62d0c8b0ee8f11b686c2f485f0aeb9958c66cab855dae56"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:670310a7f40a5da5d750c6c41d9cb5c5e6bf5e303685f0dacc14c2d7fc2ecfa8","downloaded_from":"2026-09-10T02:11:00.249Z","last_downloaded_at":"2026-09-10T02:11:00.249Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482905","source_sha256":"fbfb7f4d94d62238c62d0c8b0ee8f11b686c2f485f0aeb9958c66cab855dae56"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"922-10-15-2","para":"15-2","html":"
The guidance in this Topic applies to all entities in the cable television industry.
","snippet":"The guidance in this Topic applies to all entities in the cable television industry.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1be94fabd7a5369f243b73f18744b52e6168d1faf484e2c6c3327008993d319f","downloaded_from":"2026-09-10T02:11:00.249Z","last_downloaded_at":"2026-09-10T02:11:00.249Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482905","source_sha256":"fbfb7f4d94d62238c62d0c8b0ee8f11b686c2f485f0aeb9958c66cab855dae56"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a5896fd88d3565305fe0376795141d401c3d9b67f9a154c772e504b98db53a","downloaded_from":"2026-09-10T02:11:00.249Z","last_downloaded_at":"2026-09-10T02:11:00.249Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482905","source_sha256":"fbfb7f4d94d62238c62d0c8b0ee8f11b686c2f485f0aeb9958c66cab855dae56"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:395c01c053f41e424d9c92cdbe36c02f74e116e146ad734823d22cd42110fd1b","downloaded_from":"2026-09-10T02:11:00.249Z","last_downloaded_at":"2026-09-10T02:11:00.249Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482905","source_sha256":"fbfb7f4d94d62238c62d0c8b0ee8f11b686c2f485f0aeb9958c66cab855dae56"}}],"enrichment":{"summary":"ASC 922-10 is the Overall subtopic of the Entertainment—Cable Television Topic, which addresses accounting and reporting for costs and expenses of constructing and operating a cable television system (922-10-05-1). It applies to all entities in the cable television industry and provides only incremental industry-specific guidance, so those entities must also follow all other applicable GAAP (922-10-15-1 through 15-2). The Topic is organized into Subtopics covering intangibles/goodwill, property, plant, and equipment, other expenses, and interest.","key_points":["The Topic addresses standards of financial accounting and reporting for costs and expenses applicable to the construction and operation of a cable television system (922-10-05-1).","The Topic comprises the Overall, Intangibles—Goodwill and Other, Property, Plant, and Equipment, Other Expenses, and Interest Subtopics; two former subparagraphs (revenue-related) were superseded by ASU 2014-09 (922-10-05-2).","The guidance applies to all entities in the cable television industry (922-10-15-2).","The Subtopics provide only incremental industry-specific guidance; entities in scope must also comply with applicable standards not included in this Topic (922-10-15-1).","Scope may be further narrowed or defined in the Scope Sections of the individual Entertainment—Cable Television Subtopics (922-10-15-1)."],"categories":["Industry-specific","Inventory and PP&E","Intangibles and goodwill"],"audience_level":"introductory","student_note":"This is a scope-and-roadmap subtopic: know that cable television guidance is layered on top of general GAAP, not a substitute for it, and that ASU 2014-09 removed the revenue-related subtopics (revenue now follows ASC 606). Students often assume industry topics override general standards—they only add incremental rules.","related_topics":["922-350","922-360","922-720","922-835","606","360"],"key_concepts":["cable television system","prematurity period","construction and operation costs","incremental industry-specific guidance","industry scope","capitalization of costs"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11d3a563ae2d8aa6c2f02b2d19e4d2a4b50d55f024d89db5226e61a87969258e","downloaded_from":"2026-09-10T02:10:54.487Z","last_downloaded_at":"2026-09-10T02:11:00.249Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Expenses","score":0.7779,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a06106a88af48fa053d87b68061c050dc8b7785281fa4995bb1a4a76ff1e4ab","downloaded_from":"2026-09-10T01:09:40.397Z","last_downloaded_at":"2026-09-10T01:09:54.134Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"350-922","title":"Entertainment—Cable Television","topic_title":"Intangibles—Goodwill and 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