{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/280/10/#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":"280","topic_title":"Segment Reporting","subtopic":"280-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"280-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_83F28541-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic does not require that a <a href=\"/glossary/p/#public-entity\" class=\"term\" title=\"A business entity or a not-for-profit entity that meets any of the following conditions: It has issued debt or equity securities or is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). It is required to file financial statements with the Securities and Exchange Commission (SEC). It provides financial statements for the purpose of issuing any class of securities in a public market.\"><span>public entity</span></a> report segment cash flow. However, paragraphs <a href=\"/asc/280/10/#280-10-50-22\" class=\"xref\">280-10-50-22</a> and <a href=\"/asc/280/10/#280-10-50-25\" class=\"xref\">280-10-50-25</a> require that a public entity report certain items that may provide an indication of the cash-generating ability or cash requirements of an entity's operating segments. </span></span></div></div>","snippet":"This Subtopic does not require that a public entity report segment cash flow. However, paragraphs 280-10-50-22 and 280-10-50-25 require that a public entity report certain items that may provide an indication of the cash…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4684c1e003a10e997d34d6d86e2d65cdc33a35819aee66b79f373cc0cdad9ff","downloaded_from":"2026-09-09T23:22:47.707Z","last_downloaded_at":"2026-09-09T23:22:47.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482835","source_sha256":"fb145c6e3184033cbc83e71212efa309b65f0dbcd672207e3cc785110e7e8473"}},{"citation":"280-10-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_83F286B2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Nothing in this Subtopic is intended to discourage a public entity from reporting additional information specific to that entity or to a particular line of business that may contribute to an understanding of the entity. </span></span></div></div>","snippet":"Nothing in this Subtopic is intended to discourage a public entity from reporting additional information specific to that entity or to a particular line of business that may contribute to an understanding of the entity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58009cd60dccbd9581a5dfed6beeadccd349193afca76795730d6326d0ea6e31","downloaded_from":"2026-09-09T23:22:47.707Z","last_downloaded_at":"2026-09-09T23:22:47.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482835","source_sha256":"fb145c6e3184033cbc83e71212efa309b65f0dbcd672207e3cc785110e7e8473"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:500233c76ef205950e0a72633f353f6c6392980db565a6c5ba566dd35db7879a","downloaded_from":"2026-09-09T23:22:47.707Z","last_downloaded_at":"2026-09-09T23:22:47.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482835","source_sha256":"fb145c6e3184033cbc83e71212efa309b65f0dbcd672207e3cc785110e7e8473"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ba724b81610e5d769c7f7865bee58a8e003739ee97c649a0e519084ed39404e","downloaded_from":"2026-09-09T23:22:47.707Z","last_downloaded_at":"2026-09-09T23:22:47.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482835","source_sha256":"fb145c6e3184033cbc83e71212efa309b65f0dbcd672207e3cc785110e7e8473"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ba724b81610e5d769c7f7865bee58a8e003739ee97c649a0e519084ed39404e","downloaded_from":"2026-09-09T23:22:47.707Z","last_downloaded_at":"2026-09-09T23:22:47.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482835","source_sha256":"fb145c6e3184033cbc83e71212efa309b65f0dbcd672207e3cc785110e7e8473"}}