{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/10/#sec-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":"330","topic_title":"Inventory","subtopic":"330-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Separate Presentation of Classes of Inventory","paragraphs":[{"citation":"330-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_64D4F5AB-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-1\" class=\"xref\">210-10-S99-1</a>, Regulation S-X Rule 5-02.6, for requirements for inventory presentation on the balance sheet. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.6, for requirements for inventory presentation on the balance sheet.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12ecefb984489a86166b10cd4037f1aa82832e77c0a8bae825043cbc045e88ef","downloaded_from":"2026-09-09T23:51:10.448Z","last_downloaded_at":"2026-09-09T23:51:10.448Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480298","source_sha256":"ab2f3d85e4d5bb6f48663e44182043cf9467c808ffb0b4c3bd57e4c8cc5df529"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dd04ce91de6f6af5602637a783f2da3ed57c5bc4b4ab8852aee363559363980","downloaded_from":"2026-09-09T23:51:10.448Z","last_downloaded_at":"2026-09-09T23:51:10.448Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480298","source_sha256":"ab2f3d85e4d5bb6f48663e44182043cf9467c808ffb0b4c3bd57e4c8cc5df529"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02f70d5a541ca0ffbd72a4c433ccb0e7513724d6a2d4df0baa585f4124e2c687","downloaded_from":"2026-09-09T23:51:10.448Z","last_downloaded_at":"2026-09-09T23:51:10.448Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480298","source_sha256":"ab2f3d85e4d5bb6f48663e44182043cf9467c808ffb0b4c3bd57e4c8cc5df529"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02f70d5a541ca0ffbd72a4c433ccb0e7513724d6a2d4df0baa585f4124e2c687","downloaded_from":"2026-09-09T23:51:10.448Z","last_downloaded_at":"2026-09-09T23:51:10.448Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480298","source_sha256":"ab2f3d85e4d5bb6f48663e44182043cf9467c808ffb0b4c3bd57e4c8cc5df529"}}