# ASC 325-958-45: Investments—Other — Not-for-Profit Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/958/#45-other-presentation-matters)

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## ASC 325-958-45: 45 Other Presentation Matters

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##### [325-958-45-1](https://asc.understandingaccounting.org/asc/325/958/#325-958-45-1)

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The reporting standards of Section 958-220-45 apply to other investments and the investment return generated by other investments held by [not-for-profit entities](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.") (NFPs).

##### [325-958-45-2](https://asc.understandingaccounting.org/asc/325/958/#325-958-45-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-14](https://asc.understandingaccounting.org/updates/asu-2016-14/).