# ASC 605-980-45: Revenue Recognition — Regulated Operations — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/980/#45-other-presentation-matters)

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## ASC 605-980-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/605/980/#45-other-presentation-matters)

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#### Alternative Revenue Program Presentation

##### [605-980-45-1](https://asc.understandingaccounting.org/asc/605/980/#605-980-45-1)

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[Revenue](https://asc.understandingaccounting.org/glossary/r/#revenue "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.") arising from alternative revenue programs shall be presented separately from revenue arising from [contracts](https://asc.understandingaccounting.org/glossary/c/#contract "An agreement between two or more parties that creates enforceable rights and obligations.") with [customers](https://asc.understandingaccounting.org/glossary/c/#customer "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.") within the scope of Topic 606 in the statement of comprehensive income.