{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/20/#sec-50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-20","subtopic_title":"Discontinued Operations","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Allocation of Interest to Discontinued Operations","paragraphs":[{"citation":"205-20-S50-1","para":"S50-1","html":"See paragraph 205-20-S99-3, SEC Observer Comment: Allocation of Interest to Discontinued Operations, for SEC Staff views on disclosure of an accounting policy related to allocation of interest to discontinued operations. See paragraph 270-10-S99-1(b)(5), Regulation S-X Rule 10-01(b)(5), for disclosure requirements pertaining to the effect of the disposition of any significant segment.