# ASC 360-10-S45: Property, Plant, and Equipment — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/10/#sec-45-other-presentation-matters)

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## ASC 360-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/360/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Presentation of Disposal Gains or Losses in Continuing Operations

##### [360-10-S45-1](https://asc.understandingaccounting.org/asc/360/10/#360-10-S45-1)

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See paragraph [360-10-S99-1](https://asc.understandingaccounting.org/asc/360/10/#360-10-S99-1), SAB Topic 5.B, for SEC Staff views on the presentation of gains or losses from the disposition of equipment.

#### Presentation of Accumulated Depreciation

##### [360-10-S45-2](https://asc.understandingaccounting.org/asc/360/10/#360-10-S45-2)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#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.

### Impairment or Disposal of Long-lived Assets

#### Presentation of Disposal Gains or Losses

##### [360-10-S45-3](https://asc.understandingaccounting.org/asc/360/10/#360-10-S45-3)

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See paragraph [360-10-S99-1](https://asc.understandingaccounting.org/asc/360/10/#360-10-S99-1), SAB Topic 5.B, for SEC Staff views on the presentation of gains or losses from the disposal of equipment.