{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/10/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Required Disclosure Regarding Basis for Determining Amounts of Property, Plant, and Equipment","paragraphs":[{"citation":"360-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_72E28A5E-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 5-02.13(a), for required disclosure regarding the basis for determining amounts of property, plant, and equipment. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.13(a), for required disclosure regarding the basis for determining amounts of property, plant, and equipment.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2368a876e28a631ed03999dec940501989724fa7f3cc067b15aacf28781352d3","downloaded_from":"2026-09-10T00:06:23.052Z","last_downloaded_at":"2026-09-10T00:06:23.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480174","source_sha256":"c3fde6808f7638e9913f87a506ec4fd8b263ed7fb0286a5a358e131c4da306a8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d58964818d35fed344e8cde506d84712ddda0b7739bed3a12426c43928801a4e","downloaded_from":"2026-09-10T00:06:23.052Z","last_downloaded_at":"2026-09-10T00:06:23.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480174","source_sha256":"c3fde6808f7638e9913f87a506ec4fd8b263ed7fb0286a5a358e131c4da306a8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e830cd8183de01fee89adac5f0719f865f545603f425485730973b55b74a9c16","downloaded_from":"2026-09-10T00:06:23.052Z","last_downloaded_at":"2026-09-10T00:06:23.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480174","source_sha256":"c3fde6808f7638e9913f87a506ec4fd8b263ed7fb0286a5a358e131c4da306a8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e830cd8183de01fee89adac5f0719f865f545603f425485730973b55b74a9c16","downloaded_from":"2026-09-10T00:06:23.052Z","last_downloaded_at":"2026-09-10T00:06:23.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480174","source_sha256":"c3fde6808f7638e9913f87a506ec4fd8b263ed7fb0286a5a358e131c4da306a8"}}