# ASC 225-30-05: Income Statement — Business Interruption Insurance — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/30/#05-overview-and-background)

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## ASC 225-30-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/225/30/#05-overview-and-background)

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##### [225-30-05-1](https://asc.understandingaccounting.org/asc/225/30/#225-30-05-1)

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##### [225-30-05-2](https://asc.understandingaccounting.org/asc/225/30/#225-30-05-2)

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