{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/10/#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":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-10","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 Disposal Gains or Losses in Continuing Operations","paragraphs":[{"citation":"360-10-S45-1","para":"S45-1","html":"See paragraph 360-10-S99-1, SAB Topic 5.B, for SEC Staff views on the presentation of gains or losses from the disposition of equipment. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.14, for the presentation requirements of accumulated depreciation within the balance sheet or notes thereto. See paragraph 360-10-S99-1, SAB Topic 5.B, for SEC Staff views on the presentation of gains or losses from the disposal of equipment.