{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/962/#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":"310-962","subtopic_title":"Plan Accounting—Defined Contribution Pension Plans","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-962-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DC99D2B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/c/#contributions-receivable\" class=\"term\" title=\"Contributions receivable are the amounts due, as of the date of the financial statements, to the plan from employers, participants, and other sources of funding (for example, state subsidies or federal grants). They include amounts due pursuant to firm commitments, as well as legal or contractual requirements.\"><span>Contributions receivable</span></a> shall be separately identified. </span></span></div></div>","snippet":"Contributions receivable shall be separately identified.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71e7d18b6b56773f2abdee746f1852e84ecc0f9d7f97ed2a38fe2fd8be58990c","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81026105dc4948bf9d4a743986272450160fd41f4715721dbaea2282193b8d6e","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}},{"block":null,"heading":"Participant Loans","paragraphs":[{"citation":"310-962-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DC99E5B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For reporting purposes, participant loans shall be classified as notes receivable from participants.</span></span></div></div>","snippet":"For reporting purposes, participant loans shall be classified as notes receivable from participants.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee4e0fc0d33cf162f08c525ab5f78e2f87303318700c8a40030babd92091aaea","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d763287bcfae4a8246bf76d049e7aa7564390297300df2c652ac68a46d6e91e6","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3844f625c6cae8d314b24095ba9dd8be9511f31a3e09df2481d2249ec7ea8314","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3844f625c6cae8d314b24095ba9dd8be9511f31a3e09df2481d2249ec7ea8314","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}}