# ASC 360-942-45: Property, Plant, and Equipment — Financial Services—Depository and Lending — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 360-942-45: 45 Other Presentation Matters

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#### Premises and Equipment

##### [360-942-45-1](https://asc.understandingaccounting.org/asc/360/942/#360-942-45-1)

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Premises and equipment are generally shown as a single caption on the balance sheet, net of accumulated depreciation and amortization, the amount of which shall be presented on the face of the balance sheet or disclosed in the notes to financial statements. (See paragraph [942-360-50-1](https://asc.understandingaccounting.org/asc/360/942/#360-942-50-1).)

##### [360-942-45-2](https://asc.understandingaccounting.org/asc/360/942/#360-942-45-2)

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For premises and equipment, net gains or net losses on dispositions shall be included in noninterest income or noninterest expense.