{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/944/#sec-45-other-presentation-matters","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":"220-944","subtopic_title":"Financial Services—Insurance","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Presentation and Classification","paragraphs":[{"citation":"220-944-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FBC14975-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/220/944/#220-944-S99-1\" class=\"xref\">944-220-S99-1</a>, Regulation S-X Rule 7-04, for the required income statement presentation for insurance entities. </span></span></div></div>","snippet":"See paragraph 944-220-S99-1, Regulation S-X Rule 7-04, for the required income statement presentation for insurance entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:073660cbc5ea9404855bd05a92cbefbdb1d6784a4edc6bc7440d45ee237c1454","downloaded_from":"2026-09-09T23:06:04.133Z","last_downloaded_at":"2026-09-09T23:06:04.133Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478138","source_sha256":"9c7dac770efff2dbafab80748e15ff2466ebf3d97f26186a830300ff599d288b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b810a14afbbe7cd883c53c315e9722dc11b48280361432be0391ba6766f8151f","downloaded_from":"2026-09-09T23:06:04.133Z","last_downloaded_at":"2026-09-09T23:06:04.133Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478138","source_sha256":"9c7dac770efff2dbafab80748e15ff2466ebf3d97f26186a830300ff599d288b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cd1ac82fb797347c6d29a425e21773729560b2ab302ad68609763a6a628a083","downloaded_from":"2026-09-09T23:06:04.133Z","last_downloaded_at":"2026-09-09T23:06:04.133Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478138","source_sha256":"9c7dac770efff2dbafab80748e15ff2466ebf3d97f26186a830300ff599d288b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cd1ac82fb797347c6d29a425e21773729560b2ab302ad68609763a6a628a083","downloaded_from":"2026-09-09T23:06:04.133Z","last_downloaded_at":"2026-09-09T23:06:04.133Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478138","source_sha256":"9c7dac770efff2dbafab80748e15ff2466ebf3d97f26186a830300ff599d288b"}}