# ASC 360-954-45: Property, Plant, and Equipment — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/954/#45-other-presentation-matters)

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## ASC 360-954-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/360/954/#45-other-presentation-matters)

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##### [360-954-45-1](https://asc.understandingaccounting.org/asc/360/954/#360-954-45-1)

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Property held for investment purposes shall be presented as part of investments.