{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/#sec-25-recognition","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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-10","subtopic_title":"Overall","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Allocation of Expenses","paragraphs":[{"citation":"220-10-S25-1","para":"S25-1","html":"See paragraph 220-10-S99-3, SAB Topic 1.B.1, Questions 1 and 4, for SEC Staff views on the allocation of expenses from a parent to its subsidiary for purposes of preparing separate financial statements. See paragraph 220-10-S99-4, SAB Topic 5.T, for SEC Staff views on the recognition of expenses paid by principal stockholders.