# ASC 965-20-30: Plan Accounting—Health and Welfare Benefit Plans — Net Assets Available for Plan Benefits — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/965/20/#30-initial-measurement)

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## ASC 965-20-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/965/20/#30-initial-measurement)

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#### Noncash Contribution

##### [965-20-30-1](https://asc.understandingaccounting.org/asc/965/20/#965-20-30-1)

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A noncash contribution shall be recorded at [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") less costs to sell, if significant, at the date of the contribution.