# ASC 310-962-45: Receivables — Plan Accounting—Defined Contribution Pension Plans — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 310-962-45: 45 Other Presentation Matters

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##### [310-962-45-1](https://asc.understandingaccounting.org/asc/310/962/#310-962-45-1)

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[Contributions receivable](https://asc.understandingaccounting.org/glossary/c/#contributions-receivable "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.") shall be separately identified.

#### Participant Loans

##### [310-962-45-2](https://asc.understandingaccounting.org/asc/310/962/#310-962-45-2)

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For reporting purposes, participant loans shall be classified as notes receivable from participants.