{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/10/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Inventory Disclosure Requirements","paragraphs":[{"citation":"330-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_64DDABC0-6E92-1014-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 Rules 5-02.6(b) through (d), for inventory disclosure requirements. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rules 5-02.6(b) through (d), for inventory disclosure requirements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dda3f747ef303129b99a3bf100070dcd6f13b4e8430de10bcccc748f657aca16","downloaded_from":"2026-09-09T23:51:13.083Z","last_downloaded_at":"2026-09-09T23:51:13.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480267","source_sha256":"7320199debcc5d52c55263e85b2ead0d35dff15b9a09a180c343f907728fd8aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da236dc64b2f6aca52cb38db58417495e0b229f139c4fcd71627ca740b4e83a7","downloaded_from":"2026-09-09T23:51:13.083Z","last_downloaded_at":"2026-09-09T23:51:13.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480267","source_sha256":"7320199debcc5d52c55263e85b2ead0d35dff15b9a09a180c343f907728fd8aa"}},{"block":null,"heading":"LIFO Liquidations","paragraphs":[{"citation":"330-10-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_64DDACC7-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/330/10/#330-10-S99-3\" class=\"xref\">330-10-S99-3</a>, SAB Topic 11.F, for SEC Staff views on disclosure of income realized as a result of a last-in, first-out (LIFO) liquidation. </span></span></div></div>","snippet":"See paragraph 330-10-S99-3, SAB Topic 11.F, for SEC Staff views on disclosure of income realized as a result of a last-in, first-out (LIFO) liquidation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:543b733917c28ade021c8808c85e770937654749cc68a83d61de5a3d4758ff0a","downloaded_from":"2026-09-09T23:51:13.083Z","last_downloaded_at":"2026-09-09T23:51:13.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480267","source_sha256":"7320199debcc5d52c55263e85b2ead0d35dff15b9a09a180c343f907728fd8aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c90f779ec14a5ffd6a966769509fde4c192ca6412d9dcd282beea8b025416e47","downloaded_from":"2026-09-09T23:51:13.083Z","last_downloaded_at":"2026-09-09T23:51:13.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480267","source_sha256":"7320199debcc5d52c55263e85b2ead0d35dff15b9a09a180c343f907728fd8aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d068aaa667f784d7939a6059e11aae6098e8c97cd6db34df0c1ebe6d77dbd24","downloaded_from":"2026-09-09T23:51:13.083Z","last_downloaded_at":"2026-09-09T23:51:13.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480267","source_sha256":"7320199debcc5d52c55263e85b2ead0d35dff15b9a09a180c343f907728fd8aa"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d068aaa667f784d7939a6059e11aae6098e8c97cd6db34df0c1ebe6d77dbd24","downloaded_from":"2026-09-09T23:51:13.083Z","last_downloaded_at":"2026-09-09T23:51:13.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480267","source_sha256":"7320199debcc5d52c55263e85b2ead0d35dff15b9a09a180c343f907728fd8aa"}}