{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/40/#55-implementation-guidance-and-illustrations","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":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-40-55-1","para":"55-1","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1This Section is an integral part of the requirements of this Subtopic. This Section provides additional guidance and illustrations of the disaggregation of income statement expenses and other disclosures required by paragraphs
220-40-50-1 through 50-36
. The illustrations are intended as examples only and do not represent a required format for the disclosures. Furthermore, there may be incremental disclosure guidance otherwise applicable to an item or amount under other generally accepted accounting principles, which has not been illustrated in this Section. Paragraphs 220-40-50-6,
220-40-50-21 through 50-22
, 220-40-50-26, 220-40-50-28, and
220-40-50-30 through 50-33
require that an entity provide certain disclosures in a tabular format disclosure.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1This Section is an integral part of the requirements of this Subtopic. This Section provides additional guidance and illustration…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9fa159760d029f191cfad4b58e255ba8216afed07cc1d3882c618cdeff878af","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6c4dc792b29d0faeee1d45abef9fed65f28d37ede607a267b2f829d979034d6","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"220-40-55-2","para":"55-2","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Application of the guidance in this Subtopic might cause an entity to pursue a degree of detail in recordkeeping and computations that could be burdensome as well as unnecessary to produce a reasonable approximation of the results. Accordingly, an entity may use estimates or other methods that produce a reasonable approximation of the amounts required to be disclosed by this Subtopic.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Application of the guidance in this Subtopic might cause an entity to pursue a degree of detail in recordkeeping and computations…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:914a2e2c0865a9132d47140d925088f7cdf2bda8076fbb05ba58c4786789bf26","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aee4a4134210f57ee9dcd485bb595394712e69116b5d9be3bfdd6da76b1ee487","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"220-40-55-3","para":"55-3","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1This Example illustrates one type of tabular format disclosure that an entity could use to disclose disaggregated expense amounts in accordance with paragraphs
220-40-50-1 through 50-34
. This Example also illustrates the disclosure of selling expenses in accordance with paragraphs
220-40-50-35 through 50-36
.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1This Example illustrates one type of tabular format disclosure that an entity could use to disclose disaggregated expense amounts…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cda4d20bb2635c749400ee2137ecd3bbc3b7b6798c3a5a943e546c24c6bfe057","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-4","para":"55-4","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1For the year ended December 31, 20X4, Entity X, which is a manufacturer with significant service operations, presents the following comparative income statement.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1For the year ended December 31, 20X4, Entity X, which is a manufacturer with significant service operations, presents the followi…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6aaba8c13c73d81dbeb732008971ecd0268cadbed046b09de66215547c06686","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-5","para":"55-5","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X provides a disclosure that disaggregates the cost of products sold; cost of services; and selling, general, and administrative expense captions into the categories listed in paragraph 220-40-50-6. Those expense captions were identified as relevant expense captions because those captions contain one or more of the expense categories listed in paragraph 220-40-50-6. Even though Entity X presents other expense captions on the face of its consolidated income statement, such as interest expense and income tax expense, those expense captions do not contain any of the expense categories listed in paragraph 220-40-50-6 (including those described in paragraphs
220-40-50-10 through 50-11
); therefore, those expense captions do not need to be disaggregated.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X provides a disclosure that disaggregates the cost of products sold; cost of services; and selling, general, and administ…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cadd5fba24e753f93ad66cbdb9f54362c768d9797c4f8ee3682c3287301f75ee","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-6","para":"55-6","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Because cost of products sold contains amounts related to inventory within the scope of Topic 330, Entity X may elect to disclose the amounts under a cost-incurred basis or expense-incurred basis. In this Example, Entity X chooses to disclose the disaggregation of cost of products sold on a cost-incurred basis (that is, the amounts disclosed include costs incurred that were capitalized to inventory during the current reporting period and costs incurred that were directly expensed during the current reporting period) in accordance with paragraph 220-40-50-31(a). Because Entity X discloses the required expense categories using a cost-incurred basis, the entity discloses the changes in inventories caption and the other adjustments and reconciling items caption in accordance with paragraphs
220-40-50-32 through 50-33
. In accordance with paragraph 220-40-50-34, Entity X qualitatively describes the nature of amounts included in other adjustments and reconciling items. If Entity X had instead disclosed the required expense categories on an expense-incurred basis (that is, the amounts disclosed comprise expense amounts related to the derecognition of inventory that was previously capitalized in accordance with Topic 330 and any costs incurred that were directly expensed during the current reporting period) in accordance with paragraph 220-40-50-31(b), then the changes in inventories caption and the other adjustments and reconciling items caption would not be necessary in the disaggregation disclosure.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Because cost of products sold contains amounts related to inventory within the scope of Topic 330, Entity X may elect to disclose…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b060e291b19db2e1f9f9bcfd65ca059282d7c57f3cecc0e5940e3ade060dbba7","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-7","para":"55-7","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X also recognizes impairment of property, plant, and equipment classified as held and used in selling, general, and administrative expenses and, therefore, includes that impairment as a separate category in the tabular format disclosure in accordance with paragraph 220-40-50-21(c).
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X also recognizes impairment of property, plant, and equipment classified as held and used in selling, general, and admini…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd9a2305dd3065474545956a9aa4544f9d8c7242b686af86b140fd2937e348da","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-8","para":"55-8","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X recognizes expenses associated with warranty accruals entirely within cost of products sold and, therefore, includes warranty expense as a separate category in accordance with paragraph 220-40-50-22(k).
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X recognizes expenses associated with warranty accruals entirely within cost of products sold and, therefore, includes war…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f656116f26e82121d717cc2d66f9385753762847876c1ec8cda826e1414fb9c","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-9","para":"55-9","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X recognizes operating lease costs in both cost of services and selling, general, and administrative expenses. Therefore, in accordance with paragraph 220-40-50-22, Entity X is not required to separately disclose the amounts of cost of services and selling, general, and administrative expenses that are attributable to operating lease cost. Instead, those expenses are included in the amount for other items for each relevant expense caption in accordance with paragraph 220-40-50-30.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X recognizes operating lease costs in both cost of services and selling, general, and administrative expenses. Therefore, …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:505e058869c22c05e2a7f2e88918e3188e46f2ca558ca901ef0c007f9cc12084","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-10","para":"55-10","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X recognizes amounts related to the initial recognition and subsequent measurement of a liability for an environmental obligation in cost of products sold (see Subtopic 410-30 on asset retirement and environmental obligations). In accordance with paragraph 220-40-50-16, Entity X is not required to disaggregate that amount into the expense categories listed in paragraph 220-40-50-6. Instead, that expense is included in the amount for other items in accordance with paragraph 220-40-50-30.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X recognizes amounts related to the initial recognition and subsequent measurement of a liability for an environmental obl…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf9ab95d115ff9093fceff325d7485fa3bad3761b196f6705fa0797f726e0150","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-11","para":"55-11","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X provides the following disclosure.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X provides the following disclosure.","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25a0a13206f64aa5ae727c23b9a988c32dea27c401855ad8696e7fcd54152200","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-12","para":"55-12","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1In addition to the tabular format disclosure illustrated in paragraph 220-40-55-11, Entity X also must disclose its selling expenses and how it defines selling expenses in accordance with paragraphs
220-40-50-35 through 50-36
.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1In addition to the tabular format disclosure illustrated in paragraph 220-40-55-11, Entity X also must disclose its selling expen…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7fc62cad177d043795cbb5c3d1f47faddbd697a881dcdeefc344633dd43d10c","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-13","para":"55-13","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1This Example illustrates one type of tabular format disclosure that an entity could use to disclose disaggregated expense amounts in accordance with paragraphs
220-40-50-1 through 50-34
. This Example also illustrates the disclosure of selling expenses in accordance with paragraphs
220-40-50-35 through 50-36
.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1This Example illustrates one type of tabular format disclosure that an entity could use to disclose disaggregated expense amounts…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f053f74039c010f36a6ef11b2f121ca4ecc96bb7ee62c9e1cd821ec65105ce6d","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-14","para":"55-14","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1For the year ended December 31, 20X4, Entity X, which is a services provider, presents the following comparative income statement.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1For the year ended December 31, 20X4, Entity X, which is a services provider, presents the following comparative income statement…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a976a0ef2839d8f237ff0d332726834bbcb450b4bf84378b62af08bd3861289a","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-15","para":"55-15","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X provides a disclosure that disaggregates the cost of sales; depreciation and amortization; selling, general, and administrative expenses; and research and development expenses captions into the categories listed in paragraph 220-40-50-6. Those expense captions were identified as relevant expense captions because those captions contain one or more of the expense categories listed in paragraph 220-40-50-6. Even though Entity X presents other expense captions on the face of its consolidated income statement, such as interest expense and income tax expense, those expense captions do not contain any of the expense categories listed in paragraph 220-40-50-6 (including those described in paragraphs
220-40-50-10 through 50-11
); therefore, those expense captions do not need to be disaggregated.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X provides a disclosure that disaggregates the cost of sales; depreciation and amortization; selling, general, and adminis…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be8a8d78e3f670777f230c9c6e567cd607b9586c22a30cb625a49eb8caecc333","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-16","para":"55-16","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X also recognizes one-time employee termination benefits in cost of sales; selling, general, and administrative expenses; and research and development expenses and, therefore, includes this amount as a separate category in the tabular format disclosure in accordance with paragraph 220-40-50-21. Paragraph 220-40-50-21(e) requires that an entity disclose the amount of each major type of cost associated with an exit or disposal activity (for example, one-time employee termination benefits) that is recognized in each relevant expense caption in the same tabular format in which the disclosures required by paragraph 220-40-50-6 are provided. Because one-time employee termination benefits are a form of employee compensation, Entity X discloses that its employee compensation category excludes one-time employee termination benefits because one-time employee termination benefits are disclosed as a separate category.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1Entity X also recognizes one-time employee termination benefits in cost of sales; selling, general, and administrative expenses; …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4c331c8c80f164f392c80df50d9d882ed69db1a4a5e4b68e6f43ba8477f17d9","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-17","para":"55-17","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X has a funded research and development cost-sharing arrangement with a strategic partner. Entity X recognizes an expense reimbursement from the strategic partner in research and development expenses and, in accordance with paragraph 220-40-50-26(a), elects to separately disclose the amount of that expense reimbursement. If Entity X had elected to present a relevant expense caption net of an expense reimbursement from another entity, it would have been required to disclose the amount of the expense categories that are included in each relevant expense caption. Additionally, in accordance with paragraph 220-40-50-29, Entity X qualitatively describes the expense categories to which the reimbursement relates.
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X provides the following disclosure.
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1In addition to the tabular format disclosure illustrated in paragraph 220-40-55-18, Entity X also must disclose its selling expenses and how it defines selling expenses in accordance with paragraphs
220-40-50-35 through 50-36
.
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1This Example illustrates one type of tabular format disclosure that an entity could use to disclose disaggregated expense amounts in accordance with paragraphs
220-40-50-1 through 50-34
. This Example also illustrates the disclosure of selling expenses in accordance with paragraphs
220-40-50-35 through 50-36
.
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1For the year ended December 31, 20X4, Entity X, which is a bank, presents the following comparative income statement.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:220-40-65-1For the year ended December 31, 20X4, Entity X, which is a bank, presents the following comparative income statement.","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:578ec8d7bebbf3dce5c4b8c6e7edefd29a6dc8e8ae7123fb8e30261fa497b83b","downloaded_from":"2026-09-09T23:05:07.264Z","last_downloaded_at":"2026-09-09T23:05:07.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476153","source_sha256":"960ad552509e10ba814e34513b4eb4776db46f1fc202577bcf368c3869e39868"}},{"citation":"220-40-55-22","para":"55-22","html":"
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X provides a disclosure that disaggregates the occupancy and depreciation expense and other expense captions into the categories listed in paragraph 220-40-50-6. Those expense captions were identified as relevant expense captions because those captions contain one or more of the expense categories listed in paragraph 220-40-50-6. In this Example, even though Entity X also presents separate expense captions on the face of its consolidated income statement for interest expense, provision for (recapture of) credit losses, data processing, advertising and marketing, professional fees, and income tax expense, those expense captions do not contain any of the expense categories listed in paragraph 220-40-50-6 (including those described in paragraphs
220-40-50-10 through 50-11
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X recognizes operating lease cost entirely within occupancy and depreciation expense and, therefore, includes operating lease cost as a separate category in accordance with paragraph 220-40-50-22(p).
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Entity X provides the following disclosure.
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1In addition to the tabular format disclosure illustrated in paragraph 220-40-55-24, Entity X also must disclose its selling expenses and how it defines selling expenses in accordance with paragraphs
220-40-50-35 through 50-36
.
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