# ASC 210-958-60: Balance Sheet — Not-for-Profit Entities — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/958/#60-relationships)

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## ASC 210-958-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/210/958/#60-relationships)

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#### Balance Sheet

##### [210-958-60-1](https://asc.understandingaccounting.org/asc/210/958/#210-958-60-1)

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For classification of current assets and current liabilities, see Section 210-10-45.

##### [210-958-60-2](https://asc.understandingaccounting.org/asc/210/958/#210-958-60-2)

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For exclusion from current assets of funds that are clearly to be used in the near future for the liquidation of long-term debts, payments to sinking funds, or for similar purposes, including those restricted for those purposes, see paragraph [210-10-45-4](https://asc.understandingaccounting.org/asc/210/10/#210-10-45-4).