{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/#sec-45-other-presentation","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":"S45","label":"SEC 45 Other Presentation","anchor":"sec-45-other-presentation","is_sec":true,"groups":[{"block":null,"heading":"General Requirements","paragraphs":[{"citation":"220-10-S45-1","para":"S45-1","html":"See paragraph 220-10-S99-1, Regulation S-X Rule 3-03, for the instructions to income statement requirements. See paragraph 220-10-S99-2, Regulation S-X Rule 5-03, for requirements pertaining to the presentation and classification of various items within the income statement. See paragraph 220-10-S99-3, SAB Topic 1.B.1, Question 1, for SEC Staff views on the presentation of expenses allocated from a parent to its subsidiary for purposes of preparing separate financial statements. See paragraph 505-10-S99-5, SAB Topic 4.F, for SEC Staff views on the income statement presentation for limited partnerships. See paragraph 220-10-S99-6, SAB Topic 7.D, for SEC Staff views on the presentation of income before depreciation and depletion in the income statement. See paragraph 220-10-S99-8, SAB Topic 11.B, for SEC Staff views on excluding depreciation and depletion from cost of sales for purposes of the income statement. See paragraph 220-10-S99-5, SAB Topic 6.B, for SEC Staff views on income statement presentation when the registrant has preferred stock dividends. See paragraph 220-10-S99-7, SAB Topic 11.A, for SEC Staff views on presentation of operating subsidies within the income statement.