# ASC 310-942-45: Receivables — Financial Services—Depository and Lending — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/942/#45-other-presentation-matters)

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## ASC 310-942-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/310/942/#45-other-presentation-matters)

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#### Customers' Liabilities on Acceptances

##### [310-942-45-1](https://asc.understandingaccounting.org/asc/310/942/#310-942-45-1)

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Customers' liabilities on acceptances shall be reported gross, rather than net of the related bankers' acceptance liability.

#### Unearned Premiums and Unpaid Claims on Insurance Coverages

##### [310-942-45-2](https://asc.understandingaccounting.org/asc/310/942/#310-942-45-2)

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See Section 942-210-45 regarding presentation guidance for unearned premiums and unpaid claims on insurance coverages issued to finance customers.