# ASC 235-932-S50: Notes to Financial Statements — Extractive Activities—Oil and Gas — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

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## ASC 235-932-S50: SEC 50 Disclosure

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#### Disclosures Related to Oil- and Gas-Producing Activities

##### [235-932-S50-1](https://asc.understandingaccounting.org/asc/235/932/#235-932-S50-1)

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See paragraph [932-235-S99-1](https://asc.understandingaccounting.org/asc/235/932/#235-932-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.

##### [235-932-S50-2](https://asc.understandingaccounting.org/asc/235/932/#235-932-S50-2)

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See paragraph [932-235-S99-1](https://asc.understandingaccounting.org/asc/235/932/#235-932-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.

##### [235-932-S50-3](https://asc.understandingaccounting.org/asc/235/932/#235-932-S50-3)

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See paragraph [932-235-S99-1](https://asc.understandingaccounting.org/asc/235/932/#235-932-S99-1), SAB Topic 12.A.3.e, for SEC Staff views on disclosures for rate-regulated entities.