Accounting Standards Codification: 340 - Other Assets and Deferred Costs | ASC | GAAP Plus

# Reference Report Element
1 340 10 25 1 Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized
2 340 10 25 1 Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Owned
3 340 10 S99 1 (SAB Topic 5.A) Deferred Offering Costs
4 340 10 25 2 Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized
5 340 10 25 2 Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Not Owned
6 340 10 S99 2 (SAB Topic 2.A.6) Business Acquisition, Preacquisition Contingency, Amount of Settlement
7 340 10 S99 3 Property, Plant and Equipment, Preproduction Design and Development Costs [Policy Text Block]
8 340 10 S99 3 Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized
9 340 10 S99 3 (b) Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Owned
10 340 10 S99 3 (c) Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Not Owned
11 340 10 05 4 Prepaid Rent
12 340 10 05 4 Prepaid Royalties
13 340 10 05 4 Prepaid Interest
14 340 10 05 4 Prepaid Insurance
15 340 10 05 4 Prepaid Taxes
16 340 10 05 5 Prepaid Rent
17 340 10 05 5 Prepaid Taxes
18 340 10 05 5 Prepaid Expense, Current
19 340 10 05 5 Prepaid Interest
20 340 10 05 5 Prepaid Insurance
21 340 10 05 5 Prepaid Royalties
22 340 20 55 1 Advertising Costs, Policy, Capitalized Direct Response Advertising [Policy Text Block]
23 340 20 55 1 Advertising Costs, Capitalized Direct Response Advertising, Write-down
24 340 20 45 1 Deferred Advertising Costs
25 340 20 50 1 (c) Advertising Costs, Capitalized Direct Response Advertising, Write-down
26 340 20 50 1 Advertising Costs, Policy, Capitalized Direct Response Advertising [Policy Text Block]
27 340 30 50 1 Deposit Contracts, Description of Asset Contracts
28 340 30 50 1 Deposit Contracts, Assets
29 340 30 50 1 Deposit Contracts, Liabilities
30 340 30 50 1 Deposit Contracts, Description of Liability Contracts
31 340 30 50 2 (a) Deposit Assets, Present Value of Expected Recoveries
32 340 30 50 2 (b) Deposit Liabilities, Effect of Change in Present Value Assumptions Resulting in Reductions to Expected Recoveries
33 340 30 50 2 (b) Deposit Liabilities, Effect of Change in Present Value Assumptions Resulting in Additions to Expected Recoveries
34 340 30 50 2 (b) Deposit Assets, Effect of Change in Present Value Assumptions Recorded as Expense
35 340 30 50 2 (b) Deposit Liabilities, Effect of Change in Present Value Assumptions Recorded as Expense
36 340 30 50 2 (b) Deposit Assets or Liabilities, Change in Amounts Based on Change in Assumptions Supporting Expected Recovery Amounts
37 340 30 50 2 (b) Deposit Assets, Effect of (Increase) Decrease in Interest Accrual Assumption on Expected Recovery Amounts
38 340 30 50 2 (b) Deposit Assets, Effect of Change in Present Value Assumptions Resulting in Reductions to Expected Recoveries
39 340 30 50 2 (b) Deposit Liabilities, Effect of (Increase) Decrease in Interest Accrual Assumption on Expected Recovery Amounts
40 340 30 50 2 (b) Deposit Assets, Effect of Change in Present Value Assumptions Resulting in Additions to Expected Recoveries
41 340 30 50 2 (c) Deposit Assets, Amortizaton Expense from Expirations
42 340 40 50 2 (a) Capitalized Contract Cost, Judgment
43 340 40 50 2 (b) Capitalized Contract Cost, Amortization Method
44 340 40 50 2 (b) Capitalized Contract Cost, Amortization Period
45 340 40 50 3 (a) Capitalized Contract Cost, Net
46 340 40 50 3 (a) Capitalized Contract Cost [Axis]
47 340 40 50 3 (a) Capitalized Contract Cost, Gross
48 340 40 50 3 (a) Capitalized Contract Cost, Accumulated Impairment
49 340 40 50 3 (a) Capitalized Contract Cost, Accumulated Amortization
50 340 40 50 3 (a) Capitalized Contract Cost, Net, Current
51 340 40 50 3 (a) Capitalized Contract Cost, Net, Noncurrent
52 340 40 50 3 (b) Capitalized Contract Cost, Impairment Loss
53 340 40 50 3 Capitalized Contract Cost [Table Text Block]
54 340 40 50 3 (b) Capitalized Contract Cost, Amortization
55 340 40 50 5 Revenue, Practical Expedient, Incremental Cost of Obtaining Contract [true false]