{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/10/#60-relationships","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":"210","topic_title":"Balance Sheet","subtopic":"210-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Receivables","paragraphs":[{"citation":"210-10-60-1","para":"60-1","html":"For guidance on the presentation of unearned discounts (other than cash or quantity discounts and the like), finance charges, and interest, see paragraph 310-10-45-8. For guidance on the presentation of provisions for losses on contracts, see paragraph 605-35-45-2. For guidance on the presentation of liabilities subject to compromise and those not subject to compromise during reorganization proceedings, see paragraph 852-10-45-4. For guidance on the presentation of film costs in a classified balance sheet, see paragraph 926-20-45-1.