# ASC 360-905-50: Property, Plant, and Equipment — Agriculture — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/905/#50-disclosure)

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## ASC 360-905-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/360/905/#50-disclosure)

SEC content: no

#### Intermediate-life Plants

##### [360-905-50-1](https://asc.understandingaccounting.org/asc/360/905/#360-905-50-1)

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Financial statement disclosure of the accumulated costs for [intermediate-life plants](https://asc.understandingaccounting.org/glossary/i/#intermediate-life-plants "Intermediate-life plants have growth and production cycles of more than one year but less than those of trees and vines.") and estimated useful lives shall be made.