# ASC 715-930-45: Compensation—Retirement Benefits — Extractive Activities—Mining — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 715-930-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/715/930/#45-other-presentation-matters)

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##### [715-930-45-1](https://asc.understandingaccounting.org/asc/715/930/#715-930-45-1)

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If an entity accounts for its obligation under the Act as a loss (see paragraph [930-715-25-1](https://asc.understandingaccounting.org/asc/715/930/#715-930-25-1)) in accordance with Subtopic 450-20, the estimated loss should be reported as an unusual or infrequently occurring item.