# ASC 220-10-S45: Income Statement—Reporting Comprehensive Income — Overall — SEC 45 Other Presentation

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-10-S45: SEC 45 Other Presentation

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SEC content: yes

#### General Requirements

##### [220-10-S45-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-1)

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See paragraph [220-10-S99-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-1), Regulation S-X Rule 3-03, for the instructions to income statement requirements.

#### Format

##### [220-10-S45-2](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-2)

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See paragraph [220-10-S99-2](https://asc.understandingaccounting.org/asc/220/10/#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.

##### [220-10-S45-3](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-3)

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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, 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.

##### [220-10-S45-4](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-4)

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See paragraph [505-10-S99-5](https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-5), SAB Topic 4.F, for SEC Staff views on the income statement presentation for limited partnerships.

##### [220-10-S45-5](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-5)

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See paragraph [220-10-S99-6](https://asc.understandingaccounting.org/asc/220/10/#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.

##### [220-10-S45-6](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-6)

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See paragraph [220-10-S99-8](https://asc.understandingaccounting.org/asc/220/10/#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.

#### Income or Loss Applicable to Common Stock

##### [220-10-S45-7](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-7)

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See paragraph [220-10-S99-5](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-5), SAB Topic 6.B, for SEC Staff views on income statement presentation when the registrant has preferred stock dividends.

#### Classification of Operating Subsidies

##### [220-10-S45-8](https://asc.understandingaccounting.org/asc/220/10/#220-10-S45-8)

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See paragraph [220-10-S99-7](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-7), SAB Topic 11.A, for SEC Staff views on presentation of operating subsidies within the income statement.