# ASC 225-20-55: Income Statement — Unusual or Infrequently Occurring Items — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/20/#55-implementation-guidance-and-illustrations)

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## ASC 225-20-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/225/20/#55-implementation-guidance-and-illustrations)

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##### [225-20-55-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-1)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-20-55-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-2)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-20-55-3](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-3)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-20-55-4](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-4)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).