{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/10/#sec-45-other-presentation-matters","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":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Classification","paragraphs":[{"citation":"210-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_6AF24ED3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-1\" class=\"xref\">210-10-S99-1</a>, Regulation S-X Rule 5-02, for the presentation and classification of various items within the balance sheet. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02, for the presentation and classification of various items within the balance sheet.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba5a8bf3da5606f398c89dffa829aa42c60b2ee6847586c874f9f1fd3c0bbfe","downloaded_from":"2026-09-09T22:58:50.935Z","last_downloaded_at":"2026-09-09T22:58:50.935Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480683","source_sha256":"f1bd17a00d2c359353c298e6bb3de7a0c525de62ad57b60d1373b9b663c04919"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e417a46366c9ebf2f3ddb1e6d6294b87cb130eaa4deb498d663fd3d816e8dc02","downloaded_from":"2026-09-09T22:58:50.935Z","last_downloaded_at":"2026-09-09T22:58:50.935Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480683","source_sha256":"f1bd17a00d2c359353c298e6bb3de7a0c525de62ad57b60d1373b9b663c04919"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e0b5e894b05326224f6fd29e93eb76aae6b161a167f8af71f314b6f806f26a","downloaded_from":"2026-09-09T22:58:50.935Z","last_downloaded_at":"2026-09-09T22:58:50.935Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480683","source_sha256":"f1bd17a00d2c359353c298e6bb3de7a0c525de62ad57b60d1373b9b663c04919"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e0b5e894b05326224f6fd29e93eb76aae6b161a167f8af71f314b6f806f26a","downloaded_from":"2026-09-09T22:58:50.935Z","last_downloaded_at":"2026-09-09T22:58:50.935Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480683","source_sha256":"f1bd17a00d2c359353c298e6bb3de7a0c525de62ad57b60d1373b9b663c04919"}}