# ASC Topic 922: Entertainment—Cable Television Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/922/) 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): 2026-09-10T02:10:54.487Z to 2026-09-10T02:11:00.249Z Record version: sha256:978cf85b28a4aff278d9cdd2be8b2f96f407ed6054d4debaf47c1d1272fc6fab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## Machine-generated topic summary ASC 922 (Entertainment—Cable Television) provides industry-specific accounting guidance for the costs and expenses of constructing and operating a cable television system (922-10-05-1). The Overall subtopic sets the stage: it applies to all entities in the cable television industry, but supplies only incremental guidance, so those entities must also apply all other applicable GAAP, with each Subtopic's own Scope Section possibly narrowing coverage (922-10-15-1 through 15-2). The Topic is organized into Overall, Intangibles—Goodwill and Other, Property, Plant, and Equipment, Other Expenses, and Interest Subtopics; the former revenue-related subparagraphs were superseded by ASU 2014-09 (922-10-05-2). The key takeaway is that industry guidance here layers on top of, rather than replaces, general GAAP—and revenue recognition for cable operators now follows ASC 606. Source downloaded (UTC): 2026-09-10T02:10:54.487Z to 2026-09-10T02:11:00.249Z Record version: sha256:111de6e22847724a592bbdba8eca123ddd70df73d62b2f0d640fe554d1d1db97 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 922-10: Entertainment—Cable Television — Overall ### Machine-generated study aids ```json { "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" ] } ``` Source downloaded (UTC): 2026-09-10T02:10:54.487Z to 2026-09-10T02:10:54.487Z Record version: sha256:f8efe2813597c00996b9d13632bc54364fead21c8b446d91444120116ee0c587 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 922-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/922/10/#00-status) SEC content: no ##### [922-10-00-1](https://asc.understandingaccounting.org/asc/922/10/#922-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:10:54.487Z to 2026-09-10T02:10:54.487Z Record version: sha256:2bee6ea40630f4e24f9b5dd90a5cff6c9913b0672245e460e43990bde1217fcf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
Source downloaded (UTC): 2026-09-10T02:10:57.170Z to 2026-09-10T02:10:57.170Z Record version: sha256:d45db3cbeebb008976ed16d9dc6aab2c728865043232abbf1f57bb9fa42dd880 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 922-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/922/10/#05-overview-and-background) SEC content: no ##### [922-10-05-1](https://asc.understandingaccounting.org/asc/922/10/#922-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:10:57.170Z to 2026-09-10T02:10:57.170Z Record version: sha256:04ef1b828f9a08b8af2af55329f5c36c4f8e6ee6e8287eb075fd9c2080955153 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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) Pending content: no Source downloaded (UTC): 2026-09-10T02:10:57.170Z to 2026-09-10T02:10:57.170Z Record version: sha256:5279fba21fd895d3434d015a23fe5d5575fbc5dc3d9091d964ebcc10c1da2c73 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. Source downloaded (UTC): 2026-09-10T02:11:00.249Z to 2026-09-10T02:11:00.249Z Record version: sha256:395c01c053f41e424d9c92cdbe36c02f74e116e146ad734823d22cd42110fd1b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 922-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/922/10/#15-scope-and-scope-exceptions) SEC content: no #### Overall Guidance ##### [922-10-15-1](https://asc.understandingaccounting.org/asc/922/10/#922-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:11:00.249Z to 2026-09-10T02:11:00.249Z Record version: sha256:460468be6382c6db998215f0a28a703a4bb878eaca2daee3d481bb893002c636 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. #### Entities ##### [922-10-15-2](https://asc.understandingaccounting.org/asc/922/10/#922-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T02:11:00.249Z to 2026-09-10T02:11:00.249Z Record version: sha256:1be94fabd7a5369f243b73f18744b52e6168d1faf484e2c6c3327008993d319f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in this Topic applies to all entities in the cable television industry.