{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/10/#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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Balance Sheet Classification","paragraphs":[{"citation":"320-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A971032E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall report its investments in <a href=\"/glossary/a/#available-for-sale-securities\" class=\"term\" title=\"Investments not classified as either trading securities or as held-to-maturity securities.\"><span>available-for-sale securities</span></a> and <a href=\"/glossary/t/#trading-securities\" class=\"term\" title=\"Securities that are bought and held principally for the purpose of selling them in the near term and therefore held for only a short period of time. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price.\"><span>trading securities</span></a> separately from similar assets that are subsequently measured using another measurement attribute on the face of the statement of financial position. </span></span><span class=\"sfragment\" id=\"sfr_A971047E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To accomplish that, an entity shall do either of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_A971056D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Present the aggregate of those <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> and non-fair-value amounts in the same line item and parenthetically disclose the amount of fair value included in the aggregate amount </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_A9710682-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Present two separate line items to display the fair value and non-fair-value carrying amounts. </span></span></div></li></ol><span class=\"sfragment\" id=\"sfr_A9710776-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Entities also shall refer to the guidance in paragraph <a href=\"/asc/825/10/#825-10-45-1A\" class=\"xref\">825-10-45-1A</a> on disaggregation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables).</span></span></div></div>","snippet":"An entity shall report its investments in available-for-sale securities and trading securities separately from similar assets that are subsequently measured using another measurement attribute on the face of the statemen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f145d19f8c11cc9998683d8dfe4e7840178e1d4d660dffe7132eb2529b002326","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A97108C2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity that presents a classified statement of financial position shall report individual held-to-maturity securities, individual available-for-sale securities, and individual trading securities as either current or noncurrent, as appropriate, under the guidance of Section <a altsource=\"GUID-0BAAFF84-A9B6-4EB7-96F9-9DEB263B2390.ditamap\" class=\"ditamap\">210-10-45</a>. </span></span></div></div>","snippet":"An entity that presents a classified statement of financial position shall report individual held-to-maturity securities, individual available-for-sale securities, and individual trading securities as either current or n…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68f72fe8453c2286fb10c67126285218be5d9a2965a35cf11c95030da4dc3940","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6c4e90c9901c42a59946a3798827c3551dada2f0405f3f8c354c9da5bc049b2","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-4","para":"45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1c7e7e23b467a9bc2e42868d57dc9197ba2440e3ea554aec6c35acca718b1e8","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-5","para":"45-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27fe8cb478983edc9db58c7627cf24206c7d4575d185a07137092f2f106e3eac","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-6","para":"45-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e7af222bc687e2684ef16fdd8e26d9b1ed7a939769ae569f26d11c9c3620d86","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6a5cb4caf44d6bdeaa563fe244edab857285870100c10be2ed273616a95fdb2","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"block":null,"heading":"Income Statement Classification","paragraphs":[{"citation":"320-10-45-7","para":"45-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A9710A32-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic does not specify the income statement classification of gains and losses for transfers involving trading securities. However, gains and losses that have accumulated before the transfer shall be classified consistently with realized gains and losses for the category from which the <a href=\"/glossary/s/#security\" class=\"term\" title=\"A share, participation, or other interest in property or in an entity of the issuer or an obligation of the issuer that has all of the following characteristics: It is either represented by an instrument issued in bearer or registered form or, if not represented by an instrument, is registered in books maintained to record transfers by or on behalf of the issuer. It is of a type commonly dealt in on securities exchanges or markets or, when represented by an instrument, is commonly recognized in any area in which it is issued or dealt in as a medium for investment. It either is one of a class or series or by its terms is divisible into a class or series of shares, participations, interests, or obligations.\"><span>security</span></a> is being transferred, not the category into which the security is being transferred. </span></span></div></div>","snippet":"This Subtopic does not specify the income statement classification of gains and losses for transfers involving trading securities. However, gains and losses that have accumulated before the transfer shall be classified c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3816924e470948eee2f7a840ce6cc8f5ba46c2f7ca98e05155e183085c3efbf","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-8","para":"45-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A9710CB0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/320/10/#320-10-35-1\" class=\"xref\">320-10-35-1</a> explains that all or a portion of the unrealized holding gain and loss of an available-for-sale security that is designated as being hedged in a fair value hedge shall be recognized in earnings during the period of the hedge, pursuant to paragraphs <a href=\"/asc/815/25/#815-25-35-1\" class=\"xref\">815-25-35-1</a> and <a href=\"/asc/815/25/#815-25-35-4\" class=\"xref\">815-25-35-4</a>. </span></span></div></div>","snippet":"Paragraph 320-10-35-1 explains that all or a portion of the unrealized holding gain and loss of an available-for-sale security that is designated as being hedged in a fair value hedge shall be recognized in earnings duri…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0d24a94b36cad9a92f4961c58ef18ed8f43897b2cb14a7004d766410d40226e","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-8A","para":"45-8A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7eaa22d48828e42b066c9129ae72f1d39be288e28b683da2591099607427163","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-8B","para":"45-8B","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A9710F0A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall present the amounts reversed or established for the allowance for credit losses related to the transfer of debt securities between categories (see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/320/10/#320-10-35-10A\" class=\"xref\">320-10-35-10A through 35-10B</a></div>) on a gross basis in the income statement. An entity may present those amounts on the income statement or in the notes to financial statements, if applicable.</span></span></div></div>","snippet":"An entity shall present the amounts reversed or established for the allowance for credit losses related to the transfer of debt securities between categories (see paragraphs 320-10-35-10A through 35-10B) on a gross basis…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa7c505b57329dae0c7570fb3cc5b8cba615e0fe35e8e81eb69a8e88330be2e9","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:615a8c722e25cb489d4cd7130732e5865dd583b18fc9edb6d00412cfc6afb0b9","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"block":null,"heading":"Other Comprehensive Income","paragraphs":[{"citation":"320-10-45-9","para":"45-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A97110F8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Subsequent increases or decreases in the fair value of available-for-sale securities </span></span><span class=\"sfragment\" id=\"sfr_A97111D3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">that do not result in recognition or reversal of an allowance for credit loss or write-down in accordance with Subtopic <a altsource=\"GUID-211B0E0E-18E4-4F8C-88E5-6DB85C7C3515.ditamap\" class=\"ditamap\">326-30</a> on measuring credit losses on available-for-sale debt securities </span></span><span class=\"sfragment\" id=\"sfr_A97112B8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">shall be included in other comprehensive income pursuant to paragraphs <a href=\"/asc/320/10/#320-10-35-1\" class=\"xref\">320-10-35-1(b)</a> and <a href=\"/asc/320/10/#320-10-45-8\" class=\"xref\">320-10-45-8</a>. </span></span></div></div>","snippet":"Subsequent increases or decreases in the fair value of available-for-sale securities that do not result in recognition or reversal of an allowance for credit loss or write-down in accordance with Subtopic 326-30 on measu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad597c0ddf3efd185a96d5744cf56884d077afd19dd9efa0be714ab5dffa249f","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-9A","para":"45-9A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56f556b018db8ed2f81d40a8db9fcf8f7268148215069c1ee9f04c1d418946c7","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-10","para":"45-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A971150E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/740/20/#740-20-45-11\" class=\"xref\">740-20-45-11(b)</a> provides guidance on reporting the tax effects of unrealized holding gains and losses reported in other comprehensive income. </span></span></div></div>","snippet":"Paragraph 740-20-45-11(b) provides guidance on reporting the tax effects of unrealized holding gains and losses reported in other comprehensive income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0542cef62309f77acec6844be73121e34be194999f9c576822809cbff48077c","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f15c9856e9c2ff5c1dfdbad646d021b680d439738e87e12ca2f393c4721286c3","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"block":null,"heading":"Cash Flow Presentation","paragraphs":[{"citation":"320-10-45-11","para":"45-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A9711623-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Cash flows from purchases, sales, and maturities of available-for-sale securities and held-to-maturity securities shall be classified as cash flows from investing activities and reported gross for each security classification in the statement of cash flows. Cash flows from purchases, sales, and maturities of trading securities shall be classified based on the nature and purpose for which the securities were acquired. </span></span></div></div>","snippet":"Cash flows from purchases, sales, and maturities of available-for-sale securities and held-to-maturity securities shall be classified as cash flows from investing activities and reported gross for each security classific…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa2599782514da2d47db254b4d280f56645a849ad2e13f8182ff15939a5e6298","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-12","para":"45-12","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A9711737-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/230/10/#230-10-45-8\" class=\"xref\">230-10-45-8</a> permits reporting activity in <a href=\"/glossary/c/#cash-equivalents\" class=\"term\" title=\"Cash equivalents are short-term, highly liquid investments that have both of the following characteristics: Readily convertible to known amounts of cash So near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month U.S. Treasury bill and a three-year U.S. Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Examples of items commonly considered to be cash equivalents are Treasury bills, commercial paper, money market funds, and federal funds sold (for an entity with banking operations).\"><span>cash equivalents</span></a> as a net change. </span></span><span class=\"sfragment\" id=\"sfr_A971180F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">However, securities that are considered cash equivalents </span></span><span class=\"sfragment\" id=\"sfr_A9711C5A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">are subject to the accounting and disclosure requirements of this Subtopic, </span></span><span class=\"sfragment\" id=\"sfr_A9711D4F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">such as disclosure of amortized cost and fair value by major security types. </span></span></div></div>","snippet":"Paragraph 230-10-45-8 permits reporting activity in cash equivalents as a net change. However, securities that are considered cash equivalents are subject to the accounting and disclosure requirements of this Subtopic, s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec8d219da7fce38bb5f4e91dcaba35c78efe29e68f9937c87e920d45d8239511","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},{"citation":"320-10-45-13","para":"45-13","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A9711E2F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic does not require the presentation of individual amounts for the three categories of investments on the face of the statement of financial position, provided the information is disclosed in the notes. </span></span><span class=\"sfragment\" id=\"sfr_A9711EFB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Thus, entities that report certain investments in debt securities as cash equivalents in accordance with the provisions of Topic <a altsource=\"GUID-7AA86F8F-C9D3-42B2-A494-0F505922BDA6.ditamap\" class=\"ditamap\">230</a> can continue that practice, provided that the notes reconcile the reporting classifications used in the statement of financial position. </span></span></div></div>","snippet":"This Subtopic does not require the presentation of individual amounts for the three categories of investments on the face of the statement of financial position, provided the information is disclosed in the notes. Thus, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fcbf521fca1f5f2f47e9d3800f95b7c26fb04604673cdf927aeabb903e26a91","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8213c30243e7fa02ba64f61bb13e5e28e4000ffdef0f16fe58c4f2b63c4d7228","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:613affa6bb67572b6c9ade251a22fe3bd7d2bfbf653dc60496c4ef77cbb7bf88","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:613affa6bb67572b6c9ade251a22fe3bd7d2bfbf653dc60496c4ef77cbb7bf88","downloaded_from":"2026-09-09T23:35:00.072Z","last_downloaded_at":"2026-09-09T23:35:00.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481830","source_sha256":"e14985479b13672b9f4b7f4be28af39d631965529ce1a9de6a6dfc1a9967ad62"}}