# ASC 605-50-45: Revenue Recognition — Customer Payments and Incentives — 45 Other Presentation Matters Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/50/#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): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:2e72ca1179c1aefd95fa8a774ac19e63bd6cef19f0503ab5bbfb4cc60e97f4e1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/605/50/#45-other-presentation-matters) SEC content: no ##### [605-50-45-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:497c0db7db1eb086e91e491bb4aa24918c715d63ade81826877fa288f0edcc4e 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 [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-2](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:bff5a918b04f4761f89ed218967d4aaa1f7cc6be91dc96a47770216593ada60c 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 [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-3](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:5c5b23def2ec87942db89edc1794cb46f55f47b51f9c33640b6a9b8709cf776a 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/). ##### [605-50-45-4](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:7e8110615dc28ee60ee85b52bb3478e33ae3c82780191343d71eed7a44dc07ac 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/). ##### [605-50-45-5](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:e2b779358dfa5ab6dd61222c9c6de730ece88eaf14247a093a445b0200228893 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/). ##### [605-50-45-6](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:f51c9ccf1c3f5cfe194540cffbefd777352f2ac7eb5b2dd0fbd054c014de64b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-8](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:0f95786acc70676a8f36f22e8892bfe8cc95f8ca9d61c2a06c8045e4c6fd3abf 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/). ##### [605-50-45-9](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:862ef16cc70268e28134f1369b1d85eca48f028aeb0588146f1b704a43183ce5 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/). ##### [605-50-45-10](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:42235df44bf5e3c3a653e7e6b5cc2acf77e0630fb2c76ff6a61c9597727e8fc4 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/). ##### [605-50-45-11](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:85f0829952002c0118033de909f58b4cb9997716aa68c2322c61408bc179b136 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/). ##### [605-50-45-12](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:51c21983756e52bf5b069a5adda6fbd7b4d51e1c22a5baa1f24f06253becacda 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/). ##### [605-50-45-13](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:5d3afdff07d2a766a25a9569a5056d56c1845dd4b0369b5cbbe720c9b1e66ce5 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/). ##### [605-50-45-14](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:2218e872dedeac24003af225881d8bfec20202281c50313d07f4a9274cf7c7f2 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/). ##### [605-50-45-15](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:3391fab8bdcd6df913bfcb6881677adebb79f584c6aab7e13635b67cf5053f01 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/). ##### [605-50-45-16](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:ce535d4b0906f5a8caa9acf6b9875067d8a7b648e56d91d3354af6058fe671f1 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/). ##### [605-50-45-17](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:757598b6b54f5f7997824be1481b0ed1a1dd52883cac91759d01f3fa1abf747a 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/). ##### [605-50-45-18](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:8c0abab471edf71a9be40a2114f2e0ed3fe734190d4e1b16c82582c53b5f0b16 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/). ##### [605-50-45-19](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:1054e0880de569c6bedc3b217bf297e2c22949c8943e37f3a03423ecdbd6c0dc 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/). ##### [605-50-45-20](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:8412ec61a8019cb23afeb75846c3d286d39dac6d99c0e5ea0f87b2f150d1ecce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-22](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:3a52a521ec575fb02e3bf6a51a2977393cf660c7f9cb3f35c4991a9a5c126b0a 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/).