{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/40/#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":"220-40","subtopic_title":"Expense Disaggregation Disclosures","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-40-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_u43_z3t_bdc__GUID-DBFED19C-875D-4872-9D55-D385023B5827\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2026; (N) December 16, 2026</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/220/40/#220-40-65-1\" class=\"xref\">220-40-65-1</a><span class=\"sfragment\" id=\"sfragment_whc_fjt_bdc\"><span class=\"sfragment-source\">This Subtopic provides guidance on the disaggregation disclosure requirements for certain expense captions presented on the face of an entity’s income statement. This Subtopic also provides guidance on the disclosure of selling expenses. </span></span></div></div>","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1This Subtopic provides guidance on the disaggregation disclosure requirements for certain expense captions presented on the face …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c98d82705491c86d835733f8136b00854786f3f82f06bf302abcdffec045c1e5","downloaded_from":"2026-09-09T23:04:54.720Z","last_downloaded_at":"2026-09-09T23:04:54.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476147","source_sha256":"1692f273452473108c8013cfe2e732e5f952b94a9028fbe74066e5a45477ea29"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e5366991dd57368905c4edd5afa3b1b40e57b9324c2cb5c6fc49ea2b65d3fde","downloaded_from":"2026-09-09T23:04:54.720Z","last_downloaded_at":"2026-09-09T23:04:54.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476147","source_sha256":"1692f273452473108c8013cfe2e732e5f952b94a9028fbe74066e5a45477ea29"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98f88f13ba69ed1601ae880cec38a94d48a5748ac75673c4123e511f22e546d6","downloaded_from":"2026-09-09T23:04:54.720Z","last_downloaded_at":"2026-09-09T23:04:54.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476147","source_sha256":"1692f273452473108c8013cfe2e732e5f952b94a9028fbe74066e5a45477ea29"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98f88f13ba69ed1601ae880cec38a94d48a5748ac75673c4123e511f22e546d6","downloaded_from":"2026-09-09T23:04:54.720Z","last_downloaded_at":"2026-09-09T23:04:54.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476147","source_sha256":"1692f273452473108c8013cfe2e732e5f952b94a9028fbe74066e5a45477ea29"}}