{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","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":"Balance Sheet Presentation of Deferred Charges","paragraphs":[{"citation":"340-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65E21D76-6E92-1014-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 5-02.17, for required balance sheet presentation for deferred charges and other assets. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.17, for required balance sheet presentation for deferred charges and other assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e4acf8d75e83d9f78a376b4e424f8e3df2832e731d6e0737674fe6eb3b4a00e","downloaded_from":"2026-09-09T23:54:55.217Z","last_downloaded_at":"2026-09-09T23:54:55.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480432","source_sha256":"c430b09b72f2f5d346e205f56407814c5b6898a2bbe475de0ef67f2494a0a0ce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:298a61cd9130589b800089949d17acdd72b47b573fdda3211ae388757dfea654","downloaded_from":"2026-09-09T23:54:55.217Z","last_downloaded_at":"2026-09-09T23:54:55.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480432","source_sha256":"c430b09b72f2f5d346e205f56407814c5b6898a2bbe475de0ef67f2494a0a0ce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fa6f2639ba6da98d2228087592de15b00075f4bc1bebf53d4a69e3a787efb5d","downloaded_from":"2026-09-09T23:54:55.217Z","last_downloaded_at":"2026-09-09T23:54:55.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480432","source_sha256":"c430b09b72f2f5d346e205f56407814c5b6898a2bbe475de0ef67f2494a0a0ce"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fa6f2639ba6da98d2228087592de15b00075f4bc1bebf53d4a69e3a787efb5d","downloaded_from":"2026-09-09T23:54:55.217Z","last_downloaded_at":"2026-09-09T23:54:55.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480432","source_sha256":"c430b09b72f2f5d346e205f56407814c5b6898a2bbe475de0ef67f2494a0a0ce"}}