{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/#sec-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":"310","topic_title":"Receivables","subtopic":"310-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Receivables Arising from the Issuance of Capital Stock to Officers or Other Employees","paragraphs":[{"citation":"310-10-S45-1","para":"S45-1","html":"See paragraph 310-10-S99-2, SAB Topic 4.E, for SEC Staff views on the presentation of receivables for capital stock from officers or other employees. See paragraph 310-10-S99-3, SAB Topic 4.G, for SEC Staff views on the presentation of notes or other receivables from a parent or another affiliate.