{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/930/#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":"715-930","subtopic_title":"Extractive Activities—Mining","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-930-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E5E20823-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If an entity accounts for its obligation under the Act as a loss (see paragraph <a href=\"/asc/715/930/#715-930-25-1\" class=\"xref\">930-715-25-1</a>) in accordance with Subtopic <a altsource=\"GUID-E13146CA-1337-48D7-BF5C-574604DA8631.ditamap\" class=\"ditamap\">450-20</a>, the estimated loss should be reported as an unusual or infrequently occurring item. </span></span></div></div>","snippet":"If an entity accounts for its obligation under the Act as a loss (see paragraph 930-715-25-1) in accordance with Subtopic 450-20, the estimated loss should be reported as an unusual or infrequently occurring item.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d39dba4d4d41fb4f5b5797337e991ae2f444750130e6a463630e23839ae3905e","downloaded_from":"2026-09-10T01:02:14.843Z","last_downloaded_at":"2026-09-10T01:02:14.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478342","source_sha256":"07ef12f2bbd1a513d7373c2c2c22a9eb6c44dcf1e69b30f42d69b5a5df7d8391"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d71f7c5cdb705b5adb4b71b6fb832dc1a111cf2dc0e75fd7c99acf2f1aa0602","downloaded_from":"2026-09-10T01:02:14.843Z","last_downloaded_at":"2026-09-10T01:02:14.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478342","source_sha256":"07ef12f2bbd1a513d7373c2c2c22a9eb6c44dcf1e69b30f42d69b5a5df7d8391"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9492cca6ce55f3da2882fdafbfba41574c65f3bc921df66e5136f5b70ad8d99c","downloaded_from":"2026-09-10T01:02:14.843Z","last_downloaded_at":"2026-09-10T01:02:14.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478342","source_sha256":"07ef12f2bbd1a513d7373c2c2c22a9eb6c44dcf1e69b30f42d69b5a5df7d8391"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9492cca6ce55f3da2882fdafbfba41574c65f3bc921df66e5136f5b70ad8d99c","downloaded_from":"2026-09-10T01:02:14.843Z","last_downloaded_at":"2026-09-10T01:02:14.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478342","source_sha256":"07ef12f2bbd1a513d7373c2c2c22a9eb6c44dcf1e69b30f42d69b5a5df7d8391"}}