# ASC 310-10-S50: Receivables — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/10/#sec-50-disclosure)

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## ASC 310-10-S50: SEC 50 Disclosure

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#### Disclosure Requirements for Accounts and Notes Receivable

##### [310-10-S50-1](https://asc.understandingaccounting.org/asc/310/10/#310-10-S50-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.3, for disclosure requirements for accounts and notes receivable.

##### [310-10-S50-2](https://asc.understandingaccounting.org/asc/310/10/#310-10-S50-2)

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See paragraph [235-10-S99-4](https://asc.understandingaccounting.org/asc/235/10/#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.

### Acquisition, Development, and Construction Arrangements

#### Disclosures Related to Acquisition, Development, and Construction Arrangements

##### [310-10-S50-3](https://asc.understandingaccounting.org/asc/310/10/#310-10-S50-3)

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See paragraph [310-10-S99-1](https://asc.understandingaccounting.org/asc/310/10/#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.