# ASC 225-10-S45: Income Statement — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/10/#sec-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): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:131414bae33506b8662cfc9c7eb2b8d2dcccdeca618ea5bd961ecd0e7e254561

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 225-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-45-other-presentation-matters)

SEC content: yes

##### [225-10-S45-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:584d238178a048649a9b89668d474c0c4bf36dc1abc1f4142a1f985012b971da

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-S45-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:d47c07ad06377a8faf2ebac778acf9c84b97bcb15b8c9ff2076170dfbb0ff2ae

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-S45-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:e00f18df802e03d1aaf3c067ac2874ba0da56f58c4e66fd747a25fabcd08cf14

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-S45-4](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-4)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:a070956d92f0bc360714baa63b8c81c6d160281b854fcda442ba45350b4b3743

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-S45-5](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-5)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:6d5eb640441c65acd7556a4d6be5d244262702d55c182db3a5cc765c806c36e7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-S45-6](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-6)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:475f9dad490fbdf34ed69c76f33733def8d93d877125a73da242cf3635b8bb58

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-S45-7](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-7)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:a009d11d01e7bf7df35b3e2c6f6a1e72f35b664e0f8e1fd5734ca997c6f33d58

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-S45-8](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-8)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z

Record version: sha256:e105991e8115a9a6b43c945b0b8df63e2da3776adffe868cb72cabcdbeab5ebe

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)