# ASC 280-10-45: Segment Reporting — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/10/#45-other-presentation-matters)

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## ASC 280-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/280/10/#45-other-presentation-matters)

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##### [280-10-45-1](https://asc.understandingaccounting.org/asc/280/10/#280-10-45-1)

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This Subtopic does not require that a [public entity](https://asc.understandingaccounting.org/glossary/p/#public-entity "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.") report segment cash flow. However, paragraphs [280-10-50-22](https://asc.understandingaccounting.org/asc/280/10/#280-10-50-22) and [280-10-50-25](https://asc.understandingaccounting.org/asc/280/10/#280-10-50-25) 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.

##### [280-10-45-2](https://asc.understandingaccounting.org/asc/280/10/#280-10-45-2)

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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.