# ASC 505-30-45: Equity — Treasury Stock — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/30/#45-other-presentation-matters)

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## ASC 505-30-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/505/30/#45-other-presentation-matters)

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##### [505-30-45-1](https://asc.understandingaccounting.org/asc/505/30/#505-30-45-1)

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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

[505-30-30-7 through 30-10](https://asc.understandingaccounting.org/asc/505/30/#505-30-30-7)

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