# ASC 952-10-60: Franchisors — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/952/10/#60-relationships)

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## ASC 952-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/952/10/#60-relationships)

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#### Presentation of Financial Statements

##### [952-10-60-1](https://asc.understandingaccounting.org/asc/952/10/#952-10-60-1)

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For illustrations of [franchisor](https://asc.understandingaccounting.org/glossary/f/#franchisor "The party who grants business rights (the franchise) to the party (the franchisee) who will operate the franchised business.") reporting of discontinued operations, see paragraphs

[205-20-55-83 through 55-103](https://asc.understandingaccounting.org/asc/205/20/#205-20-55-83)

.

#### Entertainment—Cable Television

##### [952-10-60-2](https://asc.understandingaccounting.org/asc/952/10/#952-10-60-2)

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For guidance on accounting for franchise costs related to cable television entities, see paragraphs [922-350-25-3](https://asc.understandingaccounting.org/asc/350/922/#350-922-25-3); [922-350-35-4](https://asc.understandingaccounting.org/asc/350/922/#350-922-35-4); and [922-720-25-4](https://asc.understandingaccounting.org/asc/720/922/#720-922-25-4).

#### Consolidation

##### [952-10-60-3](https://asc.understandingaccounting.org/asc/952/10/#952-10-60-3)

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For guidance on consolidation requirements applicable to a franchisor related to an entity that is the franchisee, see Subtopic 810-10.