{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/942/#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":"360-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-942-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_F55A47A6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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. </span></span> <span class=\"sfragment\" id=\"sfr_F55A4888-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(See paragraph <a href=\"/asc/360/942/#360-942-45-1\" class=\"xref\">942-360-45-1</a>.)</span></span> </div> </div>","snippet":"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 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f94af7b1412b0c7606383261f7fe3bc4cd59cace7c16c88014f4e8f856ab3c9","downloaded_from":"2026-09-10T00:09:46.815Z","last_downloaded_at":"2026-09-10T00:09:46.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478451","source_sha256":"b8dbc577a74415e765beb43898036b778636301a092c892ba3d80af169548a50"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a86087cf41ca2c20058ff909c2e102fa769ec3e6153119fb426bbb61b0cff10","downloaded_from":"2026-09-10T00:09:46.815Z","last_downloaded_at":"2026-09-10T00:09:46.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478451","source_sha256":"b8dbc577a74415e765beb43898036b778636301a092c892ba3d80af169548a50"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1376106d9ebca256fe3c42bc200f11be699c1effe8ac0b9c06f4213748b9ffaa","downloaded_from":"2026-09-10T00:09:46.815Z","last_downloaded_at":"2026-09-10T00:09:46.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478451","source_sha256":"b8dbc577a74415e765beb43898036b778636301a092c892ba3d80af169548a50"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1376106d9ebca256fe3c42bc200f11be699c1effe8ac0b9c06f4213748b9ffaa","downloaded_from":"2026-09-10T00:09:46.815Z","last_downloaded_at":"2026-09-10T00:09:46.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478451","source_sha256":"b8dbc577a74415e765beb43898036b778636301a092c892ba3d80af169548a50"}}