# ASC 360-10-S50: Property, Plant, and Equipment — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/10/#sec-50-disclosure)

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## ASC 360-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/360/10/#sec-50-disclosure)

SEC content: yes

#### Required Disclosure Regarding Basis for Determining Amounts of Property, Plant, and Equipment

##### [360-10-S50-1](https://asc.understandingaccounting.org/asc/360/10/#360-10-S50-1)

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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 5-02.13(a), for required disclosure regarding the basis for determining amounts of property, plant, and equipment.