# ASC 220-10-S25: Income Statement—Reporting Comprehensive Income — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/10/#sec-25-recognition)

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## ASC 220-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/220/10/#sec-25-recognition)

SEC content: yes

#### Allocation of Expenses

##### [220-10-S25-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-S25-1)

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See paragraph [220-10-S99-3](https://asc.understandingaccounting.org/asc/220/10/#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.

##### [220-10-S25-2](https://asc.understandingaccounting.org/asc/220/10/#220-10-S25-2)

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See paragraph [220-10-S99-4](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-4), SAB Topic 5.T, for SEC Staff views on the recognition of expenses paid by principal stockholders.