# ASC 210-20-60: Balance Sheet — Offsetting — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/20/#60-relationships)

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## ASC 210-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/210/20/#60-relationships)

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#### Compensation—Retirement Benefits

##### [210-20-60-1](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-1)

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For guidance on accounting for pension plan assets and liabilities, see Subtopic 715-30.

##### [210-20-60-2](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-2)

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For guidance on accounting for plan assets and liabilities, see Subtopic 715-60.

#### Income Taxes

##### [210-20-60-3](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-3)

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For guidance on amounts reported for net tax assets or liabilities, see Subtopic 740-10.

#### Derivatives and Hedging

##### [210-20-60-3A](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-3A)

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For guidance on derivative instruments with the right to reclaim cash collateral or the obligation to return cash collateral, see paragraphs

[815-10-45-1 through 45-7](https://asc.understandingaccounting.org/asc/815/10/#815-10-45-1)

.

#### Leases

##### [210-20-60-4](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-4)

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For guidance on [leveraged leases](https://asc.understandingaccounting.org/glossary/l/#leveraged-lease "From the perspective of a lessor, a lease that was classified as a leveraged lease in accordance with the leases guidance in effect before the effective date and for which the commencement date is before the effective date."), see Section 842-50-35.

#### Contractors—Federal Government

##### [210-20-60-5](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-5)

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For guidance on advances received on construction contracts, see Subtopic 910-405.

#### Financial Services—Brokers and Dealers

##### [210-20-60-6](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-6)

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For guidance on trade date accounting for trading portfolio positions, see Subtopic 940-320.

#### Financial Services—Depository and Lending

##### [210-20-60-7](https://asc.understandingaccounting.org/asc/210/20/#210-20-60-7)

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For guidance on reciprocal balances with other banks, see paragraph [942-210-45-3A](https://asc.understandingaccounting.org/asc/210/942/#210-942-45-3A).