{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/30/#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":"505","topic_title":"Equity","subtopic":"505-30","subtopic_title":"Treasury Stock","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-30-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_FE6F4084-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a corporation's stock is acquired for purposes other than retirement (formal or constructive), or if ultimate disposition has not yet been decided, the cost of acquired stock may be shown separately as a deduction from the total of capital stock, additional paid-in capital, and retained earnings, or may be accorded the accounting treatment appropriate for retired stock specified in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/505/30/#505-30-30-7\" class=\"xref\">505-30-30-7 through 30-10</a></div>. </span></span> </div> </div>","snippet":"If a corporation's stock is acquired for purposes other than retirement (formal or constructive), or if ultimate disposition has not yet been decided, the cost of acquired stock may be shown separately as a deduction fro…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07b9fe996a1aa3c612ad55f4178ed717338a6969b50271495bb48657532b7036","downloaded_from":"2026-09-10T00:38:18.042Z","last_downloaded_at":"2026-09-10T00:38:18.042Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481549","source_sha256":"0d3c569abf6f24ed67e0f475356edad94f7fd14b48dd9cf141874c07606441fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:704f8a0f66801ac31de12c69a6d45ee2d359066ea07f1979aa81c5f800d06890","downloaded_from":"2026-09-10T00:38:18.042Z","last_downloaded_at":"2026-09-10T00:38:18.042Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481549","source_sha256":"0d3c569abf6f24ed67e0f475356edad94f7fd14b48dd9cf141874c07606441fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:726ab366719486431a3ec2e1288f429ff8a32741199b6f8efa65fd3c8a2c14f7","downloaded_from":"2026-09-10T00:38:18.042Z","last_downloaded_at":"2026-09-10T00:38:18.042Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481549","source_sha256":"0d3c569abf6f24ed67e0f475356edad94f7fd14b48dd9cf141874c07606441fe"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:726ab366719486431a3ec2e1288f429ff8a32741199b6f8efa65fd3c8a2c14f7","downloaded_from":"2026-09-10T00:38:18.042Z","last_downloaded_at":"2026-09-10T00:38:18.042Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481549","source_sha256":"0d3c569abf6f24ed67e0f475356edad94f7fd14b48dd9cf141874c07606441fe"}}