{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Disclosure Requirements for Accounts and Notes Receivable","paragraphs":[{"citation":"310-10-S50-1","para":"S50-1","html":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.3, for disclosure requirements for accounts and notes receivable. See paragraph 235-10-S99-4, Regulation S-X Rule 12-09, for the required disclosure for the schedule of valuation and qualifying accounts, which would include reserves on receivables. See paragraph 310-10-S99-1, SAB Topic 1.I, Questions 5, 6 and 7, for SEC Staff views on disclosures related to acquisition, development, and construction arrangements.