{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Allocation of Expenses","paragraphs":[{"citation":"220-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7138CB4F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/220/10/#220-10-S99-3\" class=\"xref\">220-10-S99-3</a>, SAB Topic 1.B.1, Questions 2 through 4, for SEC Staff views on disclosure requirements when expenses are allocated from a parent to its subsidiary for the purposes of preparing separate financial statements. </span></span></div></div>","snippet":"See paragraph 220-10-S99-3, SAB Topic 1.B.1, Questions 2 through 4, for SEC Staff views on disclosure requirements when expenses are allocated from a parent to its subsidiary for the purposes of preparing separate financ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5c9eacbfc148004dfff8f90cda47fbc3b96e3b0d8adc4151b362445ecf6f451","downloaded_from":"2026-09-09T23:04:01.239Z","last_downloaded_at":"2026-09-09T23:04:01.239Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483620","source_sha256":"58943bc6c01490d92e5cb00a76efd1f72a15956a8c386a6ceb485c6c4018c41e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9977b92874be42c586c319def4cb019a9f7cc583d11d1607bc07be2bf64eba6f","downloaded_from":"2026-09-09T23:04:01.239Z","last_downloaded_at":"2026-09-09T23:04:01.239Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483620","source_sha256":"58943bc6c01490d92e5cb00a76efd1f72a15956a8c386a6ceb485c6c4018c41e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bccb728be7a6259860159c7872c1495baa89f67587321546daf6bf3b8b14b888","downloaded_from":"2026-09-09T23:04:01.239Z","last_downloaded_at":"2026-09-09T23:04:01.239Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483620","source_sha256":"58943bc6c01490d92e5cb00a76efd1f72a15956a8c386a6ceb485c6c4018c41e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bccb728be7a6259860159c7872c1495baa89f67587321546daf6bf3b8b14b888","downloaded_from":"2026-09-09T23:04:01.239Z","last_downloaded_at":"2026-09-09T23:04:01.239Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483620","source_sha256":"58943bc6c01490d92e5cb00a76efd1f72a15956a8c386a6ceb485c6c4018c41e"}}