# ASC 715-912-50: Compensation—Retirement Benefits — Contractors—Federal Government — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/912/#50-disclosure)

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## ASC 715-912-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/715/912/#50-disclosure)

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#### Contractors' Compensation and Postretirement Employee Benefit Costs

##### [715-912-50-1](https://asc.understandingaccounting.org/asc/715/912/#715-912-50-1)

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Contractors shall consider disclosing the effect, if any, of the government's rights with respect to any excess pension plan assets in the event of a plan termination.