# ASC 326-30-45: Financial Instruments—Credit Losses — Available-for-Sale Debt Securities — 45 Other Presentation Matters Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/326/30/#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): 2026-09-09T23:50:17.868Z to 2026-09-09T23:50:17.868Z Record version: sha256:c7db270fbdcaddfe24aff7fc5223b57fca57487375a616f0e85c6ef0de9e03d9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 326-30-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/326/30/#45-other-presentation-matters) SEC content: no ##### [326-30-45-1](https://asc.understandingaccounting.org/asc/326/30/#326-30-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:50:17.868Z to 2026-09-09T23:50:17.868Z Record version: sha256:7ef46ef37ba5b407b7629d5f876d487b094c4ff563e9720cd4b976fb8fd20039 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity shall present [available-for-sale](https://asc.understandingaccounting.org/glossary/a/#available-for-sale-securities "Investments not classified as either trading securities or as held-to-maturity securities.")[debt securities](https://asc.understandingaccounting.org/glossary/d/#debt-security "Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.") on the statement of financial position at [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."). In addition, an entity shall present parenthetically the [amortized cost basis](https://asc.understandingaccounting.org/glossary/a/#amortized-cost-basis "The amortized cost basis is the amount at which a financing receivable or investment is originated or acquired, adjusted for applicable accrued interest, accretion, or amortization of premium, discount, and net deferred fees or costs, collection of cash, writeoffs, foreign exchange, and fair value hedge accounting adjustments.") and the allowance for credit losses. If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from both the fair value and the amortized cost basis of the available-for-sale debt security, an entity may present separately on the statement of financial position or within another statement of financial position line item the accrued interest receivable balance, net of the allowance for credit losses (if any). An entity that presents the accrued interest receivable balance, net of the allowance for credit losses (if any), within another statement of financial position line item shall apply the disclosure requirements in paragraph [326-30-50-3A](https://asc.understandingaccounting.org/asc/326/30/#326-30-50-3A). ##### [326-30-45-2](https://asc.understandingaccounting.org/asc/326/30/#326-30-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:50:17.868Z to 2026-09-09T23:50:17.868Z Record version: sha256:4edd4cf567b4378baef6f7f6a386b19ce80425e739a723e8a5b695a42f8d88cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity shall separately present, in the financial statement in which the components of accumulated other comprehensive income are reported, amounts reported therein related to available-for-sale debt securities for which an allowance for credit losses has been recorded. ##### [326-30-45-3](https://asc.understandingaccounting.org/asc/326/30/#326-30-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:50:17.868Z to 2026-09-09T23:50:17.868Z Record version: sha256:90a536c2f73ae472cac7a760c00033c99e603d2663acfc19c06ded9c123e31ba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. When an entity applies the guidance in paragraph [326-30-35-7](https://asc.understandingaccounting.org/asc/326/30/#326-30-35-7), the change in present value of cash flows expected to be collected from one reporting period to the next may result not only from the passage of time but also from changes in estimates of the timing or amount of expected future cash flows. An entity is permitted to report the entire change in present value as a credit loss expense (or a reversal of credit loss expense). Alternatively, an entity may report the change in present value attributable to the passage of time as interest income. See paragraph [326-30-50-8](https://asc.understandingaccounting.org/asc/326/30/#326-30-50-8) for a disclosure requirement applicable to creditors that choose the latter alternative and report changes in present value attributable to the passage of time as interest income.