# ASC 225-20-60: Income Statement — Unusual or Infrequently Occurring Items — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/20/#60-relationships)

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## ASC 225-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/225/20/#60-relationships)

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##### [225-20-60-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-60-1)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [225-20-60-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-60-2)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [225-20-60-3](https://asc.understandingaccounting.org/asc/225/20/#225-20-60-3)

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