# ASC 225-20-45: Income Statement — Unusual or Infrequently Occurring Items — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/20/#45-other-presentation-matters)

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## ASC 225-20-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/225/20/#45-other-presentation-matters)

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##### [225-20-45-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [225-20-45-5](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-5)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [225-20-45-6](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-6)

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##### [225-20-45-7](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-7)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [225-20-45-8](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-8)

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##### [225-20-45-9](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-9)

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##### [225-20-45-10](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-10)

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##### [225-20-45-12](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-12)

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##### [225-20-45-13](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-13)

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##### [225-20-45-14](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-14)

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##### [225-20-45-15](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-15)

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##### [225-20-45-16](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-16)

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