# ASC 340-954-45: Other Assets and Deferred Costs — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/954/#45-other-presentation-matters)

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## ASC 340-954-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/340/954/#45-other-presentation-matters)

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##### [340-954-45-1](https://asc.understandingaccounting.org/asc/340/954/#340-954-45-1)

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Prepaid expenses, deposits, deferred expenses, and prepaid costs shall be classified as current or noncurrent as appropriate.