{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/944/#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":"210-944","subtopic_title":"Financial Services—Insurance","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Presentation and Classification","paragraphs":[{"citation":"210-944-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FB5D8932-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03 for the required balance sheet presentation for insurance companies. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03 for the required balance sheet presentation for insurance companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a1da7a5cf1bcc0bba496e97ee3efa12dd019a9d268a1faa543c7bd72e303970","downloaded_from":"2026-09-09T23:01:15.072Z","last_downloaded_at":"2026-09-09T23:01:15.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477579","source_sha256":"f951e36d287224bd7ece296e5bc0da0972d8ca32b8113913b4bd542b9a0c8590"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:408f1ed05391a72b36690f5a550c65ffe2b12ab7662797ef4a9c6dfa957af0ce","downloaded_from":"2026-09-09T23:01:15.072Z","last_downloaded_at":"2026-09-09T23:01:15.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477579","source_sha256":"f951e36d287224bd7ece296e5bc0da0972d8ca32b8113913b4bd542b9a0c8590"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1f6edcadc4d16292558a7421e9e21afb2232396ca6e3bb23feb73eb91c72d33","downloaded_from":"2026-09-09T23:01:15.072Z","last_downloaded_at":"2026-09-09T23:01:15.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477579","source_sha256":"f951e36d287224bd7ece296e5bc0da0972d8ca32b8113913b4bd542b9a0c8590"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1f6edcadc4d16292558a7421e9e21afb2232396ca6e3bb23feb73eb91c72d33","downloaded_from":"2026-09-09T23:01:15.072Z","last_downloaded_at":"2026-09-09T23:01:15.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477579","source_sha256":"f951e36d287224bd7ece296e5bc0da0972d8ca32b8113913b4bd542b9a0c8590"}}