{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/480/10/#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":"480","topic_title":"Distinguishing Liabilities from Equity","subtopic":"480-10","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":"Form and Content","paragraphs":[{"citation":"480-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65FA9394-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-1\" class=\"xref\">210-10-S99-1</a>, Regulation S-X Rule 5-02.28, for presentation requirements for preferred stock subject to mandatory redemption requirements or whose redemption is outside the control of the issuer. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.28, for presentation requirements for preferred stock subject to mandatory redemption requirements or whose redemption is outside the control of the issuer.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e449bf0a885edf51265c957094246bd941ec64f80e44187df8fee043bb60fdfc","downloaded_from":"2026-09-10T00:36:18.848Z","last_downloaded_at":"2026-09-10T00:36:18.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/480/10/#480-10-S99-1\" class=\"xref\">480-10-S99-1</a>, CFRR 211, for presentation requirements for redeemable preferred stock. </span></span></div></div>","snippet":"See paragraph 480-10-S99-1, CFRR 211, for presentation requirements for redeemable preferred stock.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4a25e2e2bf2a986a226a07831040bcffb923859974eaf855ab004b67b189e5d","downloaded_from":"2026-09-10T00:36:18.848Z","last_downloaded_at":"2026-09-10T00:36:18.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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and Measurement of Redeemable Securities, for SEC Staff views on classification of mandatorily redeemable securities.</div></div>","snippet":"See paragraph 480-10-S99-3A, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on classification of mandatorily redeemable securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:095a2545c018b9a118ee2589f356004cc9a0c0d38ab83a420438d8d105f3e0fe","downloaded_from":"2026-09-10T00:36:18.848Z","last_downloaded_at":"2026-09-10T00:36:18.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479887","source_sha256":"cd201e88d9b971de3d4d875b001ad34512a357dac26316219b288b7bb72b7700"}},{"citation":"480-10-S45-4","para":"S45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65FA95AC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.E, for SEC Staff views on classification of certain redeemable financial instruments awarded in conjunction with share-based payment arrangements. </span></span></div></div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.E, for SEC Staff views on classification of certain redeemable financial instruments awarded in conjunction with share-based payment arrangements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d37f46534a50d780f126a34e2294bde3ede1eb019e3fd76db60241e0fe877a74","downloaded_from":"2026-09-10T00:36:18.848Z","last_downloaded_at":"2026-09-10T00:36:18.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479887","source_sha256":"cd201e88d9b971de3d4d875b001ad34512a357dac26316219b288b7bb72b7700"}},{"citation":"480-10-S45-5","para":"S45-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65FA968A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/480/10/#480-10-S99-4\" class=\"xref\">480-10-S99-4</a>, SEC Observer Comment: Sponsor's Balance Sheet Classification of Capital Stock with a Put Option Held by an Employee Stock Ownership Plan, for SEC Staff views on classification of puttable securities held by an employee stock ownership plan. </span></span></div></div>","snippet":"See paragraph 480-10-S99-4, SEC Observer Comment: Sponsor's Balance Sheet Classification of Capital Stock with a Put Option Held by an Employee Stock Ownership Plan, for SEC Staff views on classification of puttable secu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa3b0ddbdd43956012fb6e95f28c5c15cec34cd8df66427cf01fec9c7bafc4e7","downloaded_from":"2026-09-10T00:36:18.848Z","last_downloaded_at":"2026-09-10T00:36:18.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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