{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Classification of Prepaid Expenses","paragraphs":[{"citation":"340-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/210/10/#210-10-45-2\" class=\"xref\">210-10-45-2</a> for a discussion of how the nature of prepaid expenses results in their classification as current assets.</div></div>","snippet":"See paragraph 210-10-45-2 for a discussion of how the nature of prepaid expenses results in their classification as current assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d394100ae4e6ee1f5f1013853de20eacdd9d732ec52a820f0ed07579124cdeba","downloaded_from":"2026-09-09T23:54:33.465Z","last_downloaded_at":"2026-09-09T23:54:33.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483032","source_sha256":"08767e57f029de2acd87a5e29be6d943cb2214c6c53457f58589645035ceb4d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eeef8478f0cf169d44283a6be7e0c9665cd2f25f538bfaa8e12195d03a3ea91","downloaded_from":"2026-09-09T23:54:33.465Z","last_downloaded_at":"2026-09-09T23:54:33.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483032","source_sha256":"08767e57f029de2acd87a5e29be6d943cb2214c6c53457f58589645035ceb4d8"}},{"block":null,"heading":"Planned Major Maintenance Activities","paragraphs":[{"citation":"340-10-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraphs <a href=\"/asc/360/10/#360-10-45-1\" class=\"xref\">360-10-45-1</a> and <a href=\"/asc/360/908/#360-908-45-2\" class=\"xref\">908-360-45-2</a> for a discussion of the consistent application of the method of accounting for planned major maintenance activities.</div></div>","snippet":"See paragraphs 360-10-45-1 and 908-360-45-2 for a discussion of the consistent application of the method of accounting for planned major maintenance activities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78ec70ec7475fa8f94d0dd64adb456c0d11fe750b91e40869ad97c03eaaf18e1","downloaded_from":"2026-09-09T23:54:33.465Z","last_downloaded_at":"2026-09-09T23:54:33.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483032","source_sha256":"08767e57f029de2acd87a5e29be6d943cb2214c6c53457f58589645035ceb4d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e9c7979e487a2f34944a04af35dba9524ee54fc8017e1fa7008f5951421b94d","downloaded_from":"2026-09-09T23:54:33.465Z","last_downloaded_at":"2026-09-09T23:54:33.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483032","source_sha256":"08767e57f029de2acd87a5e29be6d943cb2214c6c53457f58589645035ceb4d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:628ae6a0691a10bf22ddd5295f71ab94ac3917d8d414138156578cfe6d546d1c","downloaded_from":"2026-09-09T23:54:33.465Z","last_downloaded_at":"2026-09-09T23:54:33.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483032","source_sha256":"08767e57f029de2acd87a5e29be6d943cb2214c6c53457f58589645035ceb4d8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:628ae6a0691a10bf22ddd5295f71ab94ac3917d8d414138156578cfe6d546d1c","downloaded_from":"2026-09-09T23:54:33.465Z","last_downloaded_at":"2026-09-09T23:54:33.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483032","source_sha256":"08767e57f029de2acd87a5e29be6d943cb2214c6c53457f58589645035ceb4d8"}}