# ASC 220-10-S30: Income Statement—Reporting Comprehensive Income — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-10-S30: SEC 30 Initial Measurement

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#### Allocation of Expenses

##### [220-10-S30-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-S30-1)

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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 2 and 3, for SEC Staff views on the measurement of expenses allocated from a parent to its subsidiary for purposes of preparing separate financial statements.