{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/940/#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":"210-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-940-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ED823E0F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See Section <a altsource=\"GUID-3855C9FB-56A8-4E2D-B6AF-8012B5941A62.ditamap\" class=\"ditamap\">210-20-45</a> for guidance on offsetting.</span></span></div></div>","snippet":"See Section 210-20-45 for guidance on offsetting.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fc9c1416bc6f6e1ba15fbe8c875239826f5955bab3aefd5360829e096dce654","downloaded_from":"2026-09-09T23:00:19.125Z","last_downloaded_at":"2026-09-09T23:00:19.125Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477486","source_sha256":"41dca1c87f423518337075f4f6bbe4791236db15564bec3c84a4628550a0f861"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d6805710e11ffde2aa0698be05ce05370f2fcfeb9127a4604b59d54c17798d6","downloaded_from":"2026-09-09T23:00:19.125Z","last_downloaded_at":"2026-09-09T23:00:19.125Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477486","source_sha256":"41dca1c87f423518337075f4f6bbe4791236db15564bec3c84a4628550a0f861"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2464e7c2739d320942ea42b69a246136e5fd1dee961562b8f319c7424e036ce","downloaded_from":"2026-09-09T23:00:19.125Z","last_downloaded_at":"2026-09-09T23:00:19.125Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477486","source_sha256":"41dca1c87f423518337075f4f6bbe4791236db15564bec3c84a4628550a0f861"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2464e7c2739d320942ea42b69a246136e5fd1dee961562b8f319c7424e036ce","downloaded_from":"2026-09-09T23:00:19.125Z","last_downloaded_at":"2026-09-09T23:00:19.125Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477486","source_sha256":"41dca1c87f423518337075f4f6bbe4791236db15564bec3c84a4628550a0f861"}}