# ASC 350-30-45: Intangibles—Goodwill and Other — General Intangibles Other Than Goodwill — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/30/#45-other-presentation-matters)

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## ASC 350-30-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/350/30/#45-other-presentation-matters)

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##### [350-30-45-1](https://asc.understandingaccounting.org/asc/350/30/#350-30-45-1)

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At a minimum, all [intangible assets](https://asc.understandingaccounting.org/glossary/i/#intangible-assets "Assets (not including financial assets) that lack physical substance. (The term intangible assets is used to refer to intangible assets other than goodwill.)") shall be aggregated and presented as a separate line item in the statement of financial position. However, that requirement does not preclude presentation of individual intangible assets or classes of intangible assets as separate line items.

##### [350-30-45-2](https://asc.understandingaccounting.org/asc/350/30/#350-30-45-2)

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The amortization expense and impairment losses for intangible assets shall be presented in income statement line items within continuing operations as deemed appropriate for each entity.

##### [350-30-45-3](https://asc.understandingaccounting.org/asc/350/30/#350-30-45-3)

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Paragraphs

[350-30-35-9 through 35-12](https://asc.understandingaccounting.org/asc/350/30/#350-30-35-9)

and

[350-30-35-15 through 35-17](https://asc.understandingaccounting.org/asc/350/30/#350-30-35-15)

require that an intangible asset be tested for impairment when it is determined that the asset shall no longer be amortized or shall begin to be amortized due to a reassessment of its remaining [useful life](https://asc.understandingaccounting.org/glossary/u/#useful-life "The period over which an asset is expected to contribute directly or indirectly to future cash flows."). An impairment loss resulting from that impairment test shall not be recognized as a change in accounting principle.