cable television industry

Liabilities1

1. 430-922Entertainment—Cable Television430 Deferred Revenue

   ASC 430-922 formerly provided industry-specific guidance on deferred revenue for cable television companies (e.g., accounting for installation and hookup fees received before the related service was provided). Every paragraph in the subtopic — 430-922-05-1, 15-1, 25-1, 30-1, and 35-1 — was superseded by ASU 2014-09, the revenue recognition standard. As a result, the subtopic contains no operative guidance; cable television revenue and related contract liabilities are now accounted for under ASC 606.