# ASC 715-30-45: Compensation—Retirement Benefits — Defined Benefit Plans—Pension — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/30/#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): 2026-09-10T01:00:07.182Z to 2026-09-10T01:00:07.182Z

Record version: sha256:99e5cab3cd42f86168f518261beedd00ef7559369241320ca4ca4e8505b0392d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 715-30-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/715/30/#45-other-presentation-matters)

SEC content: no

##### [715-30-45-1](https://asc.understandingaccounting.org/asc/715/30/#715-30-45-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:00:07.182Z to 2026-09-10T01:00:07.182Z

Record version: sha256:45e492bfd0613468b1ea5e2cbe5040ca529d6bcd181eb99d19ad4e138ec9ffe0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [715-30-25-4](https://asc.understandingaccounting.org/asc/715/30/#715-30-25-4) for guidance on reporting changes in a plan's funded status and the effect of certain [amortization](https://asc.understandingaccounting.org/glossary/a/#amortization "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.") components of [net periodic pension cost](https://asc.understandingaccounting.org/glossary/n/#net-periodic-pension-cost "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.") in other comprehensive income.