# ASC 220-912-05: Income Statement—Reporting Comprehensive Income — Contractors—Federal Government — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-912-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/220/912/#05-overview-and-background)

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##### [220-912-05-1](https://asc.understandingaccounting.org/asc/220/912/#220-912-05-1)

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This Subtopic provides guidance on presentation in the income statement for amounts relating to terminated contracts.