# ASC 220-944-S45: Income Statement—Reporting Comprehensive Income — Financial Services—Insurance — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/944/#sec-45-other-presentation-matters)

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## ASC 220-944-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/220/944/#sec-45-other-presentation-matters)

SEC content: yes

#### Presentation and Classification

##### [220-944-S45-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S45-1)

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See paragraph [944-220-S99-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S99-1), Regulation S-X Rule 7-04, for the required income statement presentation for insurance entities.