# ASC 340-980-45: Other Assets and Deferred Costs — Regulated Operations — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/980/#45-other-presentation-matters)

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## ASC 340-980-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/340/980/#45-other-presentation-matters)

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#### Phase-In Plans

##### [340-980-45-1](https://asc.understandingaccounting.org/asc/340/980/#340-980-45-1)

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Cumulative amounts capitalized under phase-in plans shall be reported as a separate asset in the balance sheet. The net amount capitalized in each period or the net amount of previously capitalized [allowable costs](https://asc.understandingaccounting.org/glossary/a/#allowable-costs "All costs for which revenue is intended to provide recovery. Those costs can be actual or estimated. In that context, allowable costs include interest cost and amounts provided for earnings on shareholders' investments.") recovered during each period shall be reported as a separate item of other income or expense in the income statement. Allowable costs capitalized shall not be reported as reductions of other expenses.