{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/942/#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":"230","topic_title":"Statement of Cash Flows","subtopic":"230-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-942-45-1","para":"45-1","html":"
Banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for any of the following:
  1. a
    Deposits placed with other financial institutions and withdrawals of deposits
  2. b
    Time deposits accepted and repayments of deposits
  3. c
    Loans made to customers and principal collections of loans.
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When those entities constitute part of a consolidated entity, net amounts of cash receipts and cash payments for deposit or lending activities of those entities shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated entity, including those of a subsidiary of a bank, savings institution, or credit union that is not itself a bank, savings institution, or credit union.
","snippet":"When those entities constitute part of a consolidated entity, net amounts of cash receipts and cash payments for deposit or lending activities of those entities shall be reported separate from gross amounts of cash recei…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a49010e3717e23537a8375cabf8a9ccb1dc21cd3f5992a389560220e7257e969","downloaded_from":"2026-09-09T23:13:09.821Z","last_downloaded_at":"2026-09-09T23:13:09.821Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479024","source_sha256":"471b9df23085d462ed179790e8f130f0419231d989a5279410d3b3e9d79e836d"}},{"citation":"230-942-45-3","para":"45-3","html":"
See Section 230-10-45 for additional presentation guidance.
","snippet":"See Section 230-10-45 for additional presentation guidance.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:980ac3c19331c59ff1c974b96f064aa37f61d8d86e0977441a7bcdc19136ce5e","downloaded_from":"2026-09-09T23:13:09.821Z","last_downloaded_at":"2026-09-09T23:13:09.821Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479024","source_sha256":"471b9df23085d462ed179790e8f130f0419231d989a5279410d3b3e9d79e836d"}},{"citation":"230-942-45-4","para":"45-4","html":"
Entities within the scope of this Subtopic shall classify principal payments received under sales-type leases and direct financing leases within investing activities.
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