# ASC 220-10-S50: Income Statement—Reporting Comprehensive Income — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/10/#sec-50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:04:01.239Z to 2026-09-09T23:04:01.239Z

Record version: sha256:bccb728be7a6259860159c7872c1495baa89f67587321546daf6bf3b8b14b888

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 220-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/220/10/#sec-50-disclosure)

SEC content: yes

#### Allocation of Expenses

##### [220-10-S50-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:04:01.239Z to 2026-09-09T23:04:01.239Z

Record version: sha256:a5c9eacbfc148004dfff8f90cda47fbc3b96e3b0d8adc4151b362445ecf6f451

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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