Below is an overview of FASB Accounting Standards Codification Topic 922, Entertainment — Cable Television, as well as a list of FASB Accounting Standards Updates (ASUs) and proposed ASUs related to this Topic.

Overview

ASC 922-10 notes that this Topic "addresses the standards of financial accounting and reporting for costs, expenses, and revenues applicable to the construction and operation of a cable television system." The guidance is included in the following intersecting Subtopics:

• 350 — Intangibles — Goodwill and Other
• 360 — Property, Plant, and Equipment
• 430 — Deferred Revenue
• 605 — Revenue Recognition
• 720 — Other Expenses
• 835 — Interest

The full text of ASC 922 can be found in the FASB Accounting Standards Codification (link to the FASB's Web site; registration required). Also, the full text of the Codification and Deloitte-authored Q&As related to the Codification are available in the Deloitte Accounting Research Tool (DART) Web site (subscription required).

Content from the FASB Accounting Standards Codification^® included at http://www.usgaapplus.com is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

FASB Accounting Standards Updates

The following ASUs amended the guidance in this Topic:

• ASU 2014-09, Revenue From Contracts With Customers (issued May 2014; effective December 15, 2016, for public entities).
• ASU 2009-02, Omnibus Update—Amendments to Various Topics for Technical Corrections (issued June 2009; effective June 15, 2009).

Proposed FASB Accounting Standards Updates

No current proposed ASUs on Topic 922.