{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/954/#50-disclosure","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":"220-954","subtopic_title":"Health Care Entities","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Performance Indicator and Intermediate Operating Measures","paragraphs":[{"citation":"220-954-50-1","para":"50-1","html":"The notes to the financial statements shall include a description of the nature and composition of the performance indicator. Pursuant to paragraph 958-220-50-1, because terms such as operating income are used with different meanings, if an intermediate measure of operations is reported and its use is not apparent from the details provided on the face of the statement, a note to the financial statements shall describe the nature of the reported measure of operations or the items excluded from operations.