# ASC 420-10-S45: Exit or Disposal Cost Obligations — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/420/10/#sec-45-other-presentation-matters)

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## ASC 420-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/420/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Income Statement Presentation of Restructuring Charges

##### [420-10-S45-1](https://asc.understandingaccounting.org/asc/420/10/#420-10-S45-1)

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See paragraph [420-10-S99-1](https://asc.understandingaccounting.org/asc/420/10/#420-10-S99-1), SAB Topic 5.P.3, for SEC Staff views on income statement presentation of restructuring charges.

#### Inventory Markdowns Associated with a Restructuring

##### [420-10-S45-2](https://asc.understandingaccounting.org/asc/420/10/#420-10-S45-2)

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See paragraph [420-10-S99-3](https://asc.understandingaccounting.org/asc/420/10/#420-10-S99-3), SEC Observer Comment: Classification of Inventory Markdowns and Other Costs Associated with Restructuring, for SEC Staff views on the classification of inventory markdowns associated with restructuring activities.