# ASC 210-10-S55: Balance Sheet — Overall — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/10/#sec-55-implementation-guidance-and-illustrations)

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## ASC 210-10-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/210/10/#sec-55-implementation-guidance-and-illustrations)

SEC content: yes

#### Compensating Balance Arrangements

##### [210-10-S55-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S55-1)

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See paragraph [210-10-S99-2](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-2), SAB Topic 6.H.3.c, for SEC Staff guidance related to the calculation of float for the purposes of compensating balance arrangements disclosure.