# ASC 965-30-30: Plan Accounting—Health and Welfare Benefit Plans — Plan Benefit Obligations — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

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

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): 2026-09-10T02:25:19.156Z to 2026-09-10T02:25:19.156Z

Record version: sha256:273310f99362c4b41d55b813769a238a4d799d09b16f67c5ad913b945108618c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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

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

SEC content: no

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

Pending content: no

Source downloaded (UTC): 2026-09-10T02:25:19.156Z to 2026-09-10T02:25:19.156Z

Record version: sha256:6f763b1248b66c5b364834354d0166e754b1906c815497d5a8e12f99172b011d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


\[Section not used\]