# ASC 605-45-45: Revenue Recognition — Principal Agent Considerations — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/45/#45-other-presentation-matters)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:742ca3e0ee44c0cbcce6a804ab71d4bb5782b81eb269cb57eafa3b25128e3605

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-45-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/605/45/#45-other-presentation-matters)

SEC content: no

##### [605-45-45-1](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:f6304e84fb4e1b07b35e94209d6714fa107edd1dbe873b52afd00b44bd84b435

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-2](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:08f773f8c134a3ef5fbb10a1b5a5b55116e7d9a2188262e436b88f245644efd3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-3](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:12d5f32bd3e41e13afd576d4c2e78cae1247cd92df83fe498349863253b41cf0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-4](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:b90712274078aff524ab0330451759de2c5a4d85fde588f56a9299c4f360fa3a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-5](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:3ba4cb49e4dcc248a3db24c34960dc060ad983159d4c50adc6ad0994fcf64e17

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-6](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-6)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:3580649ec98f2ecface2cedb1595b4db3a9f2eb46db6fc183fb118b423203a9b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-7](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-7)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:3def35bb1b3f10b51e181a20d58b74f40f68a0f070479227ed43cf34991d66e9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-8](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-8)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:eaab4ab173c369ada2e949aee5c33dc291ed52aecb2d92494359d7951174c278

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-9](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-9)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:09654a7754d7b925a2ab4cc2b7d7bb728cd49ed70bd5cbe63f53801ad8ce2283

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-10](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-10)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:d8a78faeb2fda90639208272ea3ca4dbcf07cc7c57f15348ba03e07d4f1e771a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-11](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-11)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:8613f40d54baa9264e1ce8b0f62e66be73aeb5ba2decf81a6c916a0ec2fc5120

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-12](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-12)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:904578a8570ee57c604fe6a39c20e925c1c1c324e259ab631d8e2351716da75a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-13](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-13)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:4171dceb0bd150c764c14a4591de717137c993ba485c9344f5c3cbbf7b210165

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-14](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-14)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:ba4ea39df323b5313d64ddb457d5d6d6e44897736b5b6026c00a05dccaf8beb2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-15](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-15)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:9f7ce6a598c07b8fba6561098c16b60c57ba81b05fe8827a84d0415e8c71f926

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-16](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-16)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:c4a2ecae21e4b97eee39f8646ab74bad72d3b0f3cc9bdef2ef1172166bad8198

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-17](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-17)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:d9082a2c6d5a9fd333830ef4d0105b68b8aea63b665ddd73028efc4a3b615547

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-18](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-18)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:56bdcf2deaa0871c5a6022246131df95afba8cbb34fa5f8daa5cecfad8416122

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-19](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-19)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:51e9cc8513d60730670518f0c16426c575c8f03840ec8c6cfe2e88ea7fa13797

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-20](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-20)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:de87c250722577fa5183eac84017846cc944ac77886bf1327cc79e44c153ee2d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-21](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-21)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:cfb9f1ecc50cba8c89c5529b4c6aa99b96542b92171907e9ac8b8a82a82fc957

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-22](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-22)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:a3633c6e12ec10b8b099dd8e242f4388d9877bbfca1cc70e2af8a09887ea8196

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-45-23](https://asc.understandingaccounting.org/asc/605/45/#605-45-45-23)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:43.210Z to 2026-09-10T00:44:43.210Z

Record version: sha256:45dd3a2e8581be8a79e59a9c34828390546ac545036398d36f9964463a2226b3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
