{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/30/#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":"470-30","subtopic_title":"Participating Mortgage Loans","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-30-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_6234F0BF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amortization of the debt discount relating to the participation liability shall be included in interest expense. </span></span></div></div>","snippet":"The amortization of the debt discount relating to the participation liability shall be included in interest expense.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f9779b7537fb631f07171d31f0fc7cf5b699cc3a43aa290e6cf5c50fafa4867","downloaded_from":"2026-09-10T00:32:18.105Z","last_downloaded_at":"2026-09-10T00:32:18.105Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481241","source_sha256":"37ee43112478734725292a5feba357ad98217b4bc4c30eb387e6a7a86e8e51e1"}},{"citation":"470-30-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_6234F1E0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the participating mortgage loan is extinguished before its due date, the debt extinguishment gain or loss shall be reported as required by paragraph <a href=\"/asc/470/50/#470-50-40-2\" class=\"xref\">470-50-40-2</a>. </span></span></div></div>","snippet":"If the participating mortgage loan is extinguished before its due date, the debt extinguishment gain or loss shall be reported as required by paragraph 470-50-40-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:254d0359469e5af72af99ce1c96fcbca0b756b4fa6ab79207522246f12a0639d","downloaded_from":"2026-09-10T00:32:18.105Z","last_downloaded_at":"2026-09-10T00:32:18.105Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481241","source_sha256":"37ee43112478734725292a5feba357ad98217b4bc4c30eb387e6a7a86e8e51e1"}},{"citation":"470-30-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2015-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f02251dfe276cfcfad13e440c901f21998f3d22cb697a5e44282aade4e3a55d","downloaded_from":"2026-09-10T00:32:18.105Z","last_downloaded_at":"2026-09-10T00:32:18.105Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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