# ASC 310-942-S45: Receivables — Financial Services—Depository and Lending — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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

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## ASC 310-942-S45: SEC 45 Other Presentation Matters

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

SEC content: yes

#### Loans and Allowance For Loan Losses

##### [310-942-S45-1](https://asc.understandingaccounting.org/asc/310/942/#310-942-S45-1)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03.7, for presentation requirements pertaining to loans and allowance for loan losses.

#### Due from Customers on Acceptances

##### [310-942-S45-2](https://asc.understandingaccounting.org/asc/310/942/#310-942-S45-2)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03.9, for presentation requirements pertaining to amounts receivable from customers on unmatured drafts and bills of exchange.