# ASC 220-912-45: Income Statement—Reporting Comprehensive Income — Contractors—Federal Government — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/912/#45-other-presentation-matters)

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): 2026-09-09T23:05:24.159Z to 2026-09-09T23:05:24.159Z

Record version: sha256:3629cbef8cd9924aedf7de3e74beb3726e1fae3e9dd43e367a1972f780de51ea

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 220-912-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/220/912/#45-other-presentation-matters)

SEC content: no

##### [220-912-45-1](https://asc.understandingaccounting.org/asc/220/912/#220-912-45-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:05:24.159Z to 2026-09-09T23:05:24.159Z

Record version: sha256:ae86b20aa0b5c374925378a841711dda229a3080c12e65dca99bf0983abdbe70

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [220-912-45-2](https://asc.understandingaccounting.org/asc/220/912/#220-912-45-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:05:24.159Z to 2026-09-09T23:05:24.159Z

Record version: sha256:595d02d8d606513eebf41eb55bdfe7f4ce12489264a1c2fabe9bc20de0b79195

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

#### Terminated Contracts

##### [220-912-45-3](https://asc.understandingaccounting.org/asc/220/912/#220-912-45-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:05:24.159Z to 2026-09-09T23:05:24.159Z

Record version: sha256:48571403a7d5688743f07a1b75f32e2c21f5598d7f16334848ac674db3726d6b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Any items the contractor retains without claim for cost or loss shall remain as inventory or deferred charges in the contractor's accounts.

##### [220-912-45-4](https://asc.understandingaccounting.org/asc/220/912/#220-912-45-4)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:05:24.159Z to 2026-09-09T23:05:24.159Z

Record version: sha256:5052a7a1a3ba7b3d83f1d8c4458b497dc2b202509e1560ed32ca6e724e33b2cb

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).