recoverable value provision

Assets1

1. 350-922Entertainment—Cable Television350 Intangibles—Goodwill and Other

   This Subtopic governs intangible-type costs incurred by cable television systems, principally programming and other system costs during the "prematurity period" and franchise application costs. During the prematurity period, fixed system costs incurred in anticipation of a fully operating system are split between current operations (expensed) and future operations (capitalized) using the subscriber-based fraction in 922-360-35-3, and amortization is computed using that same fraction. Costs of successful franchise applications are capitalized and amortized under Topic 350, while unsuccessful or abandoned franchise costs are expensed.