# ASC 225-958-45: Income Statement — Not-for-Profit Entities — 45 Other Presentation Matters Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/958/#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): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:09864a85f3ef5cc39d4d91b5f79c27f9f63f411aa889c334ae84e2a7ec6c69f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/958/#45-other-presentation-matters) SEC content: no ##### [225-958-45-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:778892578a12876f92da40f0459a045cac900bf295def7e0846228c9fdb3bcfb 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 [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:fa5ecea5a8b519c7015f63ce58a4d8d951af07e363bc67bbbc1b93701802160d 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 [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-3](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:d8083824dc0eb43f2a56ca4fac05423cf96b86c6d630142787e5e1b1e0859291 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/) ##### [225-958-45-4](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:75a2e5fecf4f863c55dfb01d6b74b8d1edfff2fd54270ef5f7dc8f8938cf9992 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-6](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:1c7e6df26086765eedccd9c9e53380ed3557123ed9489df1d6be7fe42a1b0c6a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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