{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/30/#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":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-30","subtopic_title":"Defined Benefit Plans—Pension","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-30-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_BF48D4F7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/715/30/#715-30-25-4\" class=\"xref\">715-30-25-4</a> for guidance on reporting changes in a plan's funded status and the effect of certain <a href=\"/glossary/a/#amortization\" class=\"term\" title=\"The process of reducing a recognized liability systematically by recognizing gains or by reducing a recognized asset systematically by recognizing losses. In accounting for pension benefits or other postretirement benefits, amortization also means the systematic recognition in net periodic pension cost or other postretirement benefit cost over several periods of amounts previously recognized in other comprehensive income, that is, gains or losses, prior service cost or credits, and any transition obligation or asset.\"><span>amortization</span></a> components of <a href=\"/glossary/n/#net-periodic-pension-cost\" class=\"term\" title=\"The amount recognized in an employer's financial statements as the cost of a pension plan for a period. Components of net periodic pension cost are service cost, interest cost, actual return on plan assets, gain or loss, amortization of prior service cost or credit, and amortization of the transition asset or obligation existing at the date of initial application of Subtopic 715-30. The term net periodic pension cost is used instead of net pension expense because the service cost component recognized in a period may be capitalized as part of an asset such as inventory.\"><span>net periodic pension cost</span></a> in other comprehensive income. </span></span></div></div>","snippet":"See paragraph 715-30-25-4 for guidance on reporting changes in a plan's funded status and the effect of certain amortization components of net periodic pension cost in other comprehensive income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45e492bfd0613468b1ea5e2cbe5040ca529d6bcd181eb99d19ad4e138ec9ffe0","downloaded_from":"2026-09-10T01:00:07.182Z","last_downloaded_at":"2026-09-10T01:00:07.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480183","source_sha256":"d5347bffd42ad0a8a36585d72b76ee68eb775478aa17f7e6b00a9185daa8ed99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be888433edc2d91444a71112c9ec23345eda029bc46e8eb911e11345ef7f3de7","downloaded_from":"2026-09-10T01:00:07.182Z","last_downloaded_at":"2026-09-10T01:00:07.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480183","source_sha256":"d5347bffd42ad0a8a36585d72b76ee68eb775478aa17f7e6b00a9185daa8ed99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99e5cab3cd42f86168f518261beedd00ef7559369241320ca4ca4e8505b0392d","downloaded_from":"2026-09-10T01:00:07.182Z","last_downloaded_at":"2026-09-10T01:00:07.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480183","source_sha256":"d5347bffd42ad0a8a36585d72b76ee68eb775478aa17f7e6b00a9185daa8ed99"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99e5cab3cd42f86168f518261beedd00ef7559369241320ca4ca4e8505b0392d","downloaded_from":"2026-09-10T01:00:07.182Z","last_downloaded_at":"2026-09-10T01:00:07.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480183","source_sha256":"d5347bffd42ad0a8a36585d72b76ee68eb775478aa17f7e6b00a9185daa8ed99"}}