{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/932/#sec-50-disclosure","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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Disclosures Related to Oil- and Gas-Producing Activities","paragraphs":[{"citation":"235-932-S50-1","para":"S50-1","html":"See paragraph 932-235-S99-1, SAB Topic 12.A.3.c, for SEC Staff views on disclosures related to oil- and gas-producing activities to be provided by limited partnerships in Form 10-K. See paragraph 932-235-S99-1, SAB Topic 12.A.3.d, for SEC Staff views on disclosures related to the general partner in the registration statement of the limited partnership. See paragraph 932-235-S99-1, SAB Topic 12.A.3.e, for SEC Staff views on disclosures for rate-regulated entities.