# ASC 605-50-S45: Revenue Recognition — Customer Payments and Incentives — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/50/#sec-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): 2026-09-10T00:45:34.471Z to 2026-09-10T00:45:34.471Z

Record version: sha256:e20f8cda44d12a01baf6740ac1068b7d16d8b78b35a9658cd35a5ebeedc01f2e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-50-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/605/50/#sec-45-other-presentation-matters)

SEC content: yes

##### [605-50-S45-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-S45-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:45:34.471Z to 2026-09-10T00:45:34.471Z

Record version: sha256:2aef96ac987490b57218e383a6a834aebcecc5a2aa02e9d142a34fb694fd5521

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-11](https://asc.understandingaccounting.org/updates/asu-2016-11/).