# ASC 320-10-45: Investments—Debt Securities — Overall — 45 Other Presentation Matters Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/320/10/#45-other-presentation-matters) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:613affa6bb67572b6c9ade251a22fe3bd7d2bfbf653dc60496c4ef77cbb7bf88 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 320-10-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/320/10/#45-other-presentation-matters) SEC content: no #### Balance Sheet Classification ##### [320-10-45-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:f145d19f8c11cc9998683d8dfe4e7840178e1d4d660dffe7132eb2529b002326 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity shall report its investments in [available-for-sale securities](https://asc.understandingaccounting.org/glossary/a/#available-for-sale-securities "Investments not classified as either trading securities or as held-to-maturity securities.") and [trading securities](https://asc.understandingaccounting.org/glossary/t/#trading-securities "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.") separately from similar assets that are subsequently measured using another measurement attribute on the face of the statement of financial position. To accomplish that, an entity shall do either of the following: 1. a Present the aggregate of those [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.") and non-fair-value amounts in the same line item and parenthetically disclose the amount of fair value included in the aggregate amount 2. b Present two separate line items to display the fair value and non-fair-value carrying amounts. Entities also shall refer to the guidance in paragraph [825-10-45-1A](https://asc.understandingaccounting.org/asc/825/10/#825-10-45-1A) on disaggregation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables). ##### [320-10-45-2](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:68f72fe8453c2286fb10c67126285218be5d9a2965a35cf11c95030da4dc3940 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 210-10-45. ##### [320-10-45-3](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:f6c4e90c9901c42a59946a3798827c3551dada2f0405f3f8c354c9da5bc049b2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [320-10-45-4](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:f1c7e7e23b467a9bc2e42868d57dc9197ba2440e3ea554aec6c35acca718b1e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [320-10-45-5](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:27fe8cb478983edc9db58c7627cf24206c7d4575d185a07137092f2f106e3eac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [320-10-45-6](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:3e7af222bc687e2684ef16fdd8e26d9b1ed7a939769ae569f26d11c9c3620d86 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). #### Income Statement Classification ##### [320-10-45-7](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:e3816924e470948eee2f7a840ce6cc8f5ba46c2f7ca98e05155e183085c3efbf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 [security](https://asc.understandingaccounting.org/glossary/s/#security "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.") is being transferred, not the category into which the security is being transferred. ##### [320-10-45-8](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:f0d24a94b36cad9a92f4961c58ef18ed8f43897b2cb14a7004d766410d40226e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph [320-10-35-1](https://asc.understandingaccounting.org/asc/320/10/#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 during the period of the hedge, pursuant to paragraphs [815-25-35-1](https://asc.understandingaccounting.org/asc/815/25/#815-25-35-1) and [815-25-35-4](https://asc.understandingaccounting.org/asc/815/25/#815-25-35-4). ##### [320-10-45-8A](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-8A) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:d7eaa22d48828e42b066c9129ae72f1d39be288e28b683da2591099607427163 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [320-10-45-8B](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-8B) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:fa7c505b57329dae0c7570fb3cc5b8cba615e0fe35e8e81eb69a8e88330be2e9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/320/10/#320-10-35-10A) ) 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. #### Other Comprehensive Income ##### [320-10-45-9](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:ad597c0ddf3efd185a96d5744cf56884d077afd19dd9efa0be714ab5dffa249f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 measuring credit losses on available-for-sale debt securities shall be included in other comprehensive income pursuant to paragraphs [320-10-35-1(b)](https://asc.understandingaccounting.org/asc/320/10/#320-10-35-1) and [320-10-45-8](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-8). ##### [320-10-45-9A](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-9A) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:56f556b018db8ed2f81d40a8db9fcf8f7268148215069c1ee9f04c1d418946c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [320-10-45-10](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:c0542cef62309f77acec6844be73121e34be194999f9c576822809cbff48077c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph [740-20-45-11(b)](https://asc.understandingaccounting.org/asc/740/20/#740-20-45-11) provides guidance on reporting the tax effects of unrealized holding gains and losses reported in other comprehensive income. #### Cash Flow Presentation ##### [320-10-45-11](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:fa2599782514da2d47db254b4d280f56645a849ad2e13f8182ff15939a5e6298 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. ##### [320-10-45-12](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:ec8d219da7fce38bb5f4e91dcaba35c78efe29e68f9937c87e920d45d8239511 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph [230-10-45-8](https://asc.understandingaccounting.org/asc/230/10/#230-10-45-8) permits reporting activity in [cash equivalents](https://asc.understandingaccounting.org/glossary/c/#cash-equivalents "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).") as a net change. However, securities that are considered cash equivalents are subject to the accounting and disclosure requirements of this Subtopic, such as disclosure of amortized cost and fair value by major security types. ##### [320-10-45-13](https://asc.understandingaccounting.org/asc/320/10/#320-10-45-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:00.072Z to 2026-09-09T23:35:00.072Z Record version: sha256:7fcbf521fca1f5f2f47e9d3800f95b7c26fb04604673cdf927aeabb903e26a91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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, entities that report certain investments in debt securities as cash equivalents in accordance with the provisions of Topic 230 can continue that practice, provided that the notes reconcile the reporting classifications used in the statement of financial position.