# ASC 360-942-50: Property, Plant, and Equipment — Financial Services—Depository and Lending — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/942/#50-disclosure)

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## ASC 360-942-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/360/942/#50-disclosure)

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##### [360-942-50-1](https://asc.understandingaccounting.org/asc/360/942/#360-942-50-1)

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