# ASC 210-10-60: Balance Sheet — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/10/#60-relationships)

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## ASC 210-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/210/10/#60-relationships)

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#### Receivables

##### [210-10-60-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-60-1)

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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](https://asc.understandingaccounting.org/asc/310/10/#310-10-45-8).

#### Revenue Recognition

##### [210-10-60-2](https://asc.understandingaccounting.org/asc/210/10/#210-10-60-2)

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For guidance on the presentation of provisions for losses on contracts, see paragraph [605-35-45-2](https://asc.understandingaccounting.org/asc/605/35/#605-35-45-2).

#### Reorganizations

##### [210-10-60-3](https://asc.understandingaccounting.org/asc/210/10/#210-10-60-3)

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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](https://asc.understandingaccounting.org/asc/852/10/#852-10-45-4).

#### Entertainment—Films

##### [210-10-60-4](https://asc.understandingaccounting.org/asc/210/10/#210-10-60-4)

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For guidance on the presentation of film costs in a classified balance sheet, see paragraph [926-20-45-1](https://asc.understandingaccounting.org/asc/926/20/#926-20-45-1).