# ASC 470-10-S45: Debt — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/10/#sec-45-other-presentation-matters)

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## ASC 470-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/470/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Subsidiary's Loan Payable

##### [470-10-S45-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S45-1)

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See paragraph [470-10-S99-4](https://asc.understandingaccounting.org/asc/470/10/#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.

#### Long-Term Debt

##### [470-10-S45-2](https://asc.understandingaccounting.org/asc/470/10/#470-10-S45-2)

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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 5-02.22, for presentation requirements for bonds, mortgages, and other long-term debt. See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.23, for the presentation of long-term indebtedness to related parties.

#### Construction Loans

##### [470-10-S45-3](https://asc.understandingaccounting.org/asc/470/10/#470-10-S45-3)

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See paragraph [470-10-S99-3](https://asc.understandingaccounting.org/asc/470/10/#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.

#### Subordinated Debt

##### [470-10-S45-4](https://asc.understandingaccounting.org/asc/470/10/#470-10-S45-4)

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See paragraph [470-10-S99-2](https://asc.understandingaccounting.org/asc/470/10/#470-10-S99-2), SAB Topic 4.A, for SEC Staff views on the presentation of subordinated debt.