{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/980/#sec-45-other-presentation-matters","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":"360-980","subtopic_title":"Regulated Operations","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Classification of Charges for Abandonment and Disallowances","paragraphs":[{"citation":"360-980-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_45AEACC0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/360/980/#360-980-S99-2\" class=\"xref\">980-360-S99-2</a>, SAB Topic 10.E, for SEC Staff views on the classification of charges for abandonment and disallowances. </span></span></div></div>","snippet":"See paragraph 980-360-S99-2, SAB Topic 10.E, for SEC Staff views on the classification of charges for abandonment and disallowances.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdd62fdd449836a4c9f7d63189614bd83c0731dea267352a5832a1caa935e540","downloaded_from":"2026-09-10T00:13:24.993Z","last_downloaded_at":"2026-09-10T00:13:24.993Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477240","source_sha256":"e27d52bd8f27c4b73fe2f632089c65901e5f05c4df4458296d5d244271839434"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b701dcbf77661e92a5a6de5a8e1eedbd311236643117ae4bdbc6a18ca11669ad","downloaded_from":"2026-09-10T00:13:24.993Z","last_downloaded_at":"2026-09-10T00:13:24.993Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477240","source_sha256":"e27d52bd8f27c4b73fe2f632089c65901e5f05c4df4458296d5d244271839434"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc1ce04156a96e523d37a0b611ed8f5da9cd8ee87fc247d4cfb02108a40424c","downloaded_from":"2026-09-10T00:13:24.993Z","last_downloaded_at":"2026-09-10T00:13:24.993Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477240","source_sha256":"e27d52bd8f27c4b73fe2f632089c65901e5f05c4df4458296d5d244271839434"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc1ce04156a96e523d37a0b611ed8f5da9cd8ee87fc247d4cfb02108a40424c","downloaded_from":"2026-09-10T00:13:24.993Z","last_downloaded_at":"2026-09-10T00:13:24.993Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477240","source_sha256":"e27d52bd8f27c4b73fe2f632089c65901e5f05c4df4458296d5d244271839434"}}