{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/980/#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":"605","topic_title":"Revenue Recognition","subtopic":"605-980","subtopic_title":"Regulated Operations","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Alternative Revenue Program Presentation","paragraphs":[{"citation":"605-980-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_477CAAE0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>Revenue</span></a> arising from alternative revenue programs shall be presented separately from revenue arising from <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>contracts</span></a> with <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>customers</span></a> within the scope of Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> in the statement of comprehensive income.</span></span></div></div>","snippet":"Revenue arising from alternative revenue programs shall be presented separately from revenue arising from contracts with customers within the scope of Topic 606 in the statement of comprehensive income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12dae4231db97a343a4879fd294a7c7f4574ce67008d7eb0127a5bd79b944a27","downloaded_from":"2026-09-10T00:54:03.190Z","last_downloaded_at":"2026-09-10T00:54:03.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477379","source_sha256":"e789d9d2123dbf58e551fa86fe163bde215d41997c9dfb2979de083d06dc5d5f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34b3eb0605932060de1b81cead6f5fdf04ea20706d00abf0cfb09d9f4ac78d46","downloaded_from":"2026-09-10T00:54:03.190Z","last_downloaded_at":"2026-09-10T00:54:03.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477379","source_sha256":"e789d9d2123dbf58e551fa86fe163bde215d41997c9dfb2979de083d06dc5d5f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb4d351b168124573c1e167039ecfe6963df1ac64d5064d7411784b57a698d1f","downloaded_from":"2026-09-10T00:54:03.190Z","last_downloaded_at":"2026-09-10T00:54:03.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477379","source_sha256":"e789d9d2123dbf58e551fa86fe163bde215d41997c9dfb2979de083d06dc5d5f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb4d351b168124573c1e167039ecfe6963df1ac64d5064d7411784b57a698d1f","downloaded_from":"2026-09-10T00:54:03.190Z","last_downloaded_at":"2026-09-10T00:54:03.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477379","source_sha256":"e789d9d2123dbf58e551fa86fe163bde215d41997c9dfb2979de083d06dc5d5f"}}