# ASC 360-980-S50: Property, Plant, and Equipment — Regulated Operations — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/980/#sec-50-disclosure)

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## ASC 360-980-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/360/980/#sec-50-disclosure)

SEC content: yes

#### Tangible and Intangible Utility Plant

##### [360-980-S50-1](https://asc.understandingaccounting.org/asc/360/980/#360-980-S50-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.13(b), for disclosure requirements for tangible and intangible utility plants of a public utility company.

#### Jointly Owned Electric Utility Plants

##### [360-980-S50-2](https://asc.understandingaccounting.org/asc/360/980/#360-980-S50-2)

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See paragraph [980-360-S99-1](https://asc.understandingaccounting.org/asc/360/980/#360-980-S99-1), SAB Topic 10.C, for SEC Staff views on disclosure concerning interests in jointly owned utility plants.