{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/912/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"225","topic_title":"Income Statement","subtopic":"225-912","subtopic_title":"Contractors—Federal Government","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-912-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-19.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7999f51d54e6bbef23f827622c32540feba6155bb10b385e19f91dffccbd85a","downloaded_from":"2026-09-09T23:09:08.768Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478375","source_sha256":"6ac1125d14a91ae327dff00253e4403d83112b153ef0522f530a888bf8b205c5"}},{"citation":"225-912-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-19.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2076d4c911bf9759a106c38748f3834e57b09fc1d663c1a68d5e478090cd7ac0","downloaded_from":"2026-09-09T23:09:08.768Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478375","source_sha256":"6ac1125d14a91ae327dff00253e4403d83112b153ef0522f530a888bf8b205c5"}},{"citation":"225-912-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-19.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1c7192e5197f7a1f09a3625ff5b57b457f2fd8e6832fa06f0a3d19ada587936","downloaded_from":"2026-09-09T23:09:08.768Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478375","source_sha256":"6ac1125d14a91ae327dff00253e4403d83112b153ef0522f530a888bf8b205c5"}},{"citation":"225-912-45-4","para":"45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-19.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9188599fb4aa4c1a2476a63228638f8211f1954c1c17fd3a91d7dd45314f6506","downloaded_from":"2026-09-09T23:09:08.768Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478375","source_sha256":"6ac1125d14a91ae327dff00253e4403d83112b153ef0522f530a888bf8b205c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c7e94c2f1f330889f6f1c751d04a8c207bd2a197221692a4adf6b3c2fc2798b","downloaded_from":"2026-09-09T23:09:08.768Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478375","source_sha256":"6ac1125d14a91ae327dff00253e4403d83112b153ef0522f530a888bf8b205c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22261b5a2225dd88161cf786c2f1930a20e7edf6a4839d2bbf9d2c728d5a1003","downloaded_from":"2026-09-09T23:09:08.768Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478375","source_sha256":"6ac1125d14a91ae327dff00253e4403d83112b153ef0522f530a888bf8b205c5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22261b5a2225dd88161cf786c2f1930a20e7edf6a4839d2bbf9d2c728d5a1003","downloaded_from":"2026-09-09T23:09:08.768Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478375","source_sha256":"6ac1125d14a91ae327dff00253e4403d83112b153ef0522f530a888bf8b205c5"}}