{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/10/#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":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-10","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":"Presentation of Intangible Assets","paragraphs":[{"citation":"350-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_695BE3FD-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, for presentation requirements for intangible assets. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02, for presentation requirements for intangible assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c5354a47d565d4fa1547bf4bcb3229571ec7370a621e3149e72cd15809fc554","downloaded_from":"2026-09-10T00:00:36.319Z","last_downloaded_at":"2026-09-10T00:00:36.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480265","source_sha256":"512463265dc7ca9cdaf7b6f7fdc6165136cad29e3dabe6337a9f0f71fe862ea7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05643f948c706a5cbd27d4ea6fb0c01498ad3378f1241c7dd8cd507f96b16e01","downloaded_from":"2026-09-10T00:00:36.319Z","last_downloaded_at":"2026-09-10T00:00:36.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480265","source_sha256":"512463265dc7ca9cdaf7b6f7fdc6165136cad29e3dabe6337a9f0f71fe862ea7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6677fa38a903a26d5d08620ab41309473b4cf7762cf91580032e41fc797b6f7e","downloaded_from":"2026-09-10T00:00:36.319Z","last_downloaded_at":"2026-09-10T00:00:36.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480265","source_sha256":"512463265dc7ca9cdaf7b6f7fdc6165136cad29e3dabe6337a9f0f71fe862ea7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6677fa38a903a26d5d08620ab41309473b4cf7762cf91580032e41fc797b6f7e","downloaded_from":"2026-09-10T00:00:36.319Z","last_downloaded_at":"2026-09-10T00:00:36.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480265","source_sha256":"512463265dc7ca9cdaf7b6f7fdc6165136cad29e3dabe6337a9f0f71fe862ea7"}}