{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/10/#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":"470","topic_title":"Debt","subtopic":"470-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Subsidiary's Loan Payable","paragraphs":[{"citation":"470-10-S45-1","para":"S45-1","html":"See paragraph 470-10-S99-4, SEC Observer Comment: Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet when Subsidiary's and Parent's Fiscal Years Differ, for SEC Staff views on the presentation of such loans. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.22, for presentation requirements for bonds, mortgages, and other long-term debt. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.23, for the presentation of long-term indebtedness to related parties. See paragraph 470-10-S99-3, SAB Topic 6.H.2, for SEC Staff views on the classification of revolving loans pertaining to construction of long-term projects. See paragraph 470-10-S99-2, SAB Topic 4.A, for SEC Staff views on the presentation of subordinated debt.