# ASC 330-10-S50: Inventory — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/10/#sec-50-disclosure)

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## ASC 330-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/330/10/#sec-50-disclosure)

SEC content: yes

#### Inventory Disclosure Requirements

##### [330-10-S50-1](https://asc.understandingaccounting.org/asc/330/10/#330-10-S50-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rules 5-02.6(b) through (d), for inventory disclosure requirements.

#### LIFO Liquidations

##### [330-10-S50-2](https://asc.understandingaccounting.org/asc/330/10/#330-10-S50-2)

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See paragraph [330-10-S99-3](https://asc.understandingaccounting.org/asc/330/10/#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.