# ASC 340-10-S45: Other Assets and Deferred Costs — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/10/#sec-45-other-presentation-matters)

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## ASC 340-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/340/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Balance Sheet Presentation of Deferred Charges

##### [340-10-S45-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-S45-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.17, for required balance sheet presentation for deferred charges and other assets.