# ASC 210-940-45: Balance Sheet — Financial Services—Brokers and Dealers — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/940/#45-other-presentation-matters)

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## ASC 210-940-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/210/940/#45-other-presentation-matters)

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##### [210-940-45-1](https://asc.understandingaccounting.org/asc/210/940/#210-940-45-1)

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See Section 210-20-45 for guidance on offsetting.