{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/942/#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":"310-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Customers' Liabilities on Acceptances","paragraphs":[{"citation":"310-942-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F3DC3E6B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Customers' liabilities on acceptances shall be reported gross, rather than net of the related bankers' acceptance liability. </span></span></div></div>","snippet":"Customers' liabilities on acceptances shall be reported gross, rather than net of the related bankers' acceptance liability.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:921033b8a17b5dfbe3835a172b58eeda0a1517cd8190037f60ef68a3f2ba1e36","downloaded_from":"2026-09-09T23:29:18.091Z","last_downloaded_at":"2026-09-09T23:29:18.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478982","source_sha256":"07dcdf59ad09117c8b2e8db1ba9830b57099dede99bc3a647f0300899983ebeb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72c872aebf1b2a1de2befb9ce49318456c7a04aca4789d24d4b01780436a81f8","downloaded_from":"2026-09-09T23:29:18.091Z","last_downloaded_at":"2026-09-09T23:29:18.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478982","source_sha256":"07dcdf59ad09117c8b2e8db1ba9830b57099dede99bc3a647f0300899983ebeb"}},{"block":null,"heading":"Unearned Premiums and Unpaid Claims on Insurance Coverages","paragraphs":[{"citation":"310-942-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Section <a altsource=\"GUID-2267DBD1-24CB-424D-953D-B4A7ECBE9A4E.ditamap\" class=\"ditamap\">942-210-45</a> regarding presentation guidance for unearned premiums and unpaid claims on insurance coverages issued to finance customers.</div></div>","snippet":"See Section 942-210-45 regarding presentation guidance for unearned premiums and unpaid claims on insurance coverages issued to finance customers.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47ab2c197a801429c841e327fc11f23922170cfd883ffb49cc5ecad49eb8c285","downloaded_from":"2026-09-09T23:29:18.091Z","last_downloaded_at":"2026-09-09T23:29:18.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478982","source_sha256":"07dcdf59ad09117c8b2e8db1ba9830b57099dede99bc3a647f0300899983ebeb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7298fb153dfdeabac37cf1872e33acbce3e6c216f07c96290344ea11f2b950f2","downloaded_from":"2026-09-09T23:29:18.091Z","last_downloaded_at":"2026-09-09T23:29:18.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478982","source_sha256":"07dcdf59ad09117c8b2e8db1ba9830b57099dede99bc3a647f0300899983ebeb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1ee1a106618d07069c3e91e16451dea338c6a95741256e96e14c0fdae468969","downloaded_from":"2026-09-09T23:29:18.091Z","last_downloaded_at":"2026-09-09T23:29:18.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478982","source_sha256":"07dcdf59ad09117c8b2e8db1ba9830b57099dede99bc3a647f0300899983ebeb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1ee1a106618d07069c3e91e16451dea338c6a95741256e96e14c0fdae468969","downloaded_from":"2026-09-09T23:29:18.091Z","last_downloaded_at":"2026-09-09T23:29:18.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478982","source_sha256":"07dcdf59ad09117c8b2e8db1ba9830b57099dede99bc3a647f0300899983ebeb"}}