# ASC 610-30-45: Other Income — Gains and Losses on Involuntary Conversions — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/610/30/#45-other-presentation-matters)

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## ASC 610-30-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/610/30/#45-other-presentation-matters)

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##### [610-30-45-1](https://asc.understandingaccounting.org/asc/610/30/#610-30-45-1)

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Gain or loss resulting from an involuntary conversion of a nonmonetary asset to monetary assets shall be classified in accordance with the provisions of Subtopic 220-20.