# ASC 225-912-45: Income Statement — Contractors—Federal Government — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/912/#45-other-presentation-matters)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z

Record version: sha256:22261b5a2225dd88161cf786c2f1930a20e7edf6a4839d2bbf9d2c728d5a1003

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 225-912-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/225/912/#45-other-presentation-matters)

SEC content: no

##### [225-912-45-1](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z

Record version: sha256:d7999f51d54e6bbef23f827622c32540feba6155bb10b385e19f91dffccbd85a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-912-45-2](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z

Record version: sha256:2076d4c911bf9759a106c38748f3834e57b09fc1d663c1a68d5e478090cd7ac0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-912-45-3](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z

Record version: sha256:e1c7192e5197f7a1f09a3625ff5b57b457f2fd8e6832fa06f0a3d19ada587936

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-912-45-4](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-4)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z

Record version: sha256:9188599fb4aa4c1a2476a63228638f8211f1954c1c17fd3a91d7dd45314f6506

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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