# ASC 360-980-S45: Property, Plant, and Equipment — Regulated Operations — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/980/#sec-45-other-presentation-matters)

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## ASC 360-980-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/360/980/#sec-45-other-presentation-matters)

SEC content: yes

#### Classification of Charges for Abandonment and Disallowances

##### [360-980-S45-1](https://asc.understandingaccounting.org/asc/360/980/#360-980-S45-1)

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See paragraph [980-360-S99-2](https://asc.understandingaccounting.org/asc/360/980/#360-980-S99-2), SAB Topic 10.E, for SEC Staff views on the classification of charges for abandonment and disallowances.