# ASC 420-10-S50: Exit or Disposal Cost Obligations — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/420/10/#sec-50-disclosure)

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## ASC 420-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/420/10/#sec-50-disclosure)

SEC content: yes

#### Disclosures Related to Restructuring Charges

##### [420-10-S50-1](https://asc.understandingaccounting.org/asc/420/10/#420-10-S50-1)

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See paragraph [420-10-S99-2](https://asc.understandingaccounting.org/asc/420/10/#420-10-S99-2), SAB Topic 5.P.4, for SEC Staff views on disclosures pertaining to restructuring charges.