# ASC 280-10-60: Segment Reporting — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/10/#60-relationships)

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## ASC 280-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/280/10/#60-relationships)

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#### Intangibles—Goodwill and Other

##### [280-10-60-1](https://asc.understandingaccounting.org/asc/280/10/#280-10-60-1)

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For information to be disclosed about goodwill in each reportable segment and significant changes in the allocation of goodwill by reportable segments, see Topic 350.

##### [280-10-60-2](https://asc.understandingaccounting.org/asc/280/10/#280-10-60-2)

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For segment disclosures related to each impairment loss recognized related to an intangible asset, see Topic 350.

#### Exit or Disposal Cost Obligations

##### [280-10-60-3](https://asc.understandingaccounting.org/asc/280/10/#280-10-60-3)

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For segment information to be disclosed in the period in which an exit or disposal activity is initiated, see paragraph [420-10-50-1](https://asc.understandingaccounting.org/asc/420/10/#420-10-50-1).

#### Airlines

##### [280-10-60-4](https://asc.understandingaccounting.org/asc/280/10/#280-10-60-4)

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For information about segmentation in the airline industry, see Subtopic 908-280.

#### Entertainment—Casinos

##### [280-10-60-5](https://asc.understandingaccounting.org/asc/280/10/#280-10-60-5)

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For segment guidance in the casino industry, see Subtopic 924-280.