{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/20/#05-overview-and-background","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":"220-20","subtopic_title":"Unusual or Infrequently Occurring Items","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-20-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_719E298A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic addresses the presentation and disclosure of unusual and infrequently occurring items. </span></span></div></div>","snippet":"This Subtopic addresses the presentation and disclosure of unusual and infrequently occurring items.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eca587b75ef3e86454c0040d3044c3c2ea6768b9ff9c8b6e06654cb14b4eea8e","downloaded_from":"2026-09-09T23:04:12.456Z","last_downloaded_at":"2026-09-09T23:04:12.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483617","source_sha256":"710d6fc6a3a35ae5f83c39ac6b15903fe3bc1c860f5ed7573af0ba9cf76b1616"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8786474e39d28994ca970ac971f3723df0a42b4eca304a9da34b81fd5c312c7","downloaded_from":"2026-09-09T23:04:12.456Z","last_downloaded_at":"2026-09-09T23:04:12.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483617","source_sha256":"710d6fc6a3a35ae5f83c39ac6b15903fe3bc1c860f5ed7573af0ba9cf76b1616"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9b77c3f1073447822d46fe2e6388339ee63bfa2a5c3c4485cc7808c93ec7b36","downloaded_from":"2026-09-09T23:04:12.456Z","last_downloaded_at":"2026-09-09T23:04:12.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483617","source_sha256":"710d6fc6a3a35ae5f83c39ac6b15903fe3bc1c860f5ed7573af0ba9cf76b1616"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9b77c3f1073447822d46fe2e6388339ee63bfa2a5c3c4485cc7808c93ec7b36","downloaded_from":"2026-09-09T23:04:12.456Z","last_downloaded_at":"2026-09-09T23:04:12.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483617","source_sha256":"710d6fc6a3a35ae5f83c39ac6b15903fe3bc1c860f5ed7573af0ba9cf76b1616"}}