{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/958/#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":"715-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-958-45-1","para":"45-1","html":"
A not-for-profit entity (NFP) shall recognize as a separate line item or items, outside an intermediate measure of operations, if one is presented, or a performance indicator as required by paragraph 954-220-45-5 for NFP business-oriented health care entities, within changes in net assets without donor restrictions, apart from expenses, the net gain or loss, the prior service costs or credits, and the transition asset or obligation that would be recognized in other comprehensive income pursuant to the following Sections:
  1. a
    Section 715-30-35
  2. b
    Section 715-60-35.
","snippet":"A not-for-profit entity (NFP) shall recognize as a separate line item or items, outside an intermediate measure of operations, if one is presented, or a performance indicator as required by paragraph 954-220-45-5 for NFP…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb016aae50644b5f746384d41f8fae10032200b8610852b32de6699411b0d83e","downloaded_from":"2026-09-10T01:02:40.011Z","last_downloaded_at":"2026-09-10T01:02:40.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478442","source_sha256":"1eb78c61c668cae2a723260ae23ecad58ec2ed2b9de68e035e4482b9a7592096"}},{"citation":"715-958-45-2","para":"45-2","html":"
An NFP shall reclassify a portion of the net gain or loss, the prior service costs or credits, and the transition asset or obligation previously recognized in accordance with paragraph 958-715-45-1 as follows:
  1. a
    To net periodic pension cost, pursuant to the recognition and amortization provisions of paragraphs
    715-30-35-3 through 35-28
  2. b
    To net periodic postretirement benefit cost, pursuant to the recognition and amortization provisions of paragraphs
    715-60-35-7 through 35-40
    .
The contra adjustment or adjustments to the initially recognized net gain or loss, the prior service costs or credits, and the transition asset or obligation shall be reported in the same line item or items, outside an intermediate measure of operations, if one is presented, or a performance indicator as required by paragraph 954-220-45-5 for NFP business-oriented health care entities, within changes in net assets without donor restrictions, apart from expenses, as the initially recognized amounts as identified in paragraph 958-715-45-1.
","snippet":"An NFP shall reclassify a portion of the net gain or loss, the prior service costs or credits, and the transition asset or obligation previously recognized in accordance with paragraph 958-715-45-1 as follows:\n(a) To net…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48153004897401a345fa2d0fca24b4600db47f3dfaef034f8200979f58980942","downloaded_from":"2026-09-10T01:02:40.011Z","last_downloaded_at":"2026-09-10T01:02:40.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478442","source_sha256":"1eb78c61c668cae2a723260ae23ecad58ec2ed2b9de68e035e4482b9a7592096"}},{"citation":"715-958-45-3","para":"45-3","html":"
An NFP shall report in the statement of activities:
  1. a
    The service cost component of net periodic pension cost and net periodic postretirement benefit cost in the same line item(s) as other compensation costs arising from services rendered by the pertinent employees during the period (except for the amount being capitalized, if appropriate, in connection with production or construction of an asset)
  2. b
    The other components as defined in paragraphs 715-30-35-4 and 715-60-35-9 separately from the service cost component and outside an intermediate measure of operations, if one is presented, within changes in net assets without donor restrictions. If a separate line item or items are used to present the other components, that line item or items shall be appropriately described and different from the separate line item or items used to present the net gain or loss, the prior service costs or credits, and the transition asset or obligation that would be recognized in other comprehensive income in accordance with Sections 715-30-35 and 715-60-35.
The service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost shall be reported by functional expense classification in accordance with paragraphs 958-720-45-2 and 958-720-45-15.
","snippet":"An NFP shall report in the statement of activities:\n(a) The service cost component of net periodic pension cost and net periodic postretirement benefit cost in the same line item(s) as other compensation costs arising fr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9ef317f97fa418f33555ada8b11e0868de424e8b9c4e821e0aa1b901fcf9d2e","downloaded_from":"2026-09-10T01:02:40.011Z","last_downloaded_at":"2026-09-10T01:02:40.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478442","source_sha256":"1eb78c61c668cae2a723260ae23ecad58ec2ed2b9de68e035e4482b9a7592096"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1152b3c0ba70e1a811332872be8099aef63d71545d36ed11975f12647743ff55","downloaded_from":"2026-09-10T01:02:40.011Z","last_downloaded_at":"2026-09-10T01:02:40.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478442","source_sha256":"1eb78c61c668cae2a723260ae23ecad58ec2ed2b9de68e035e4482b9a7592096"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fbe160c2eaa74bc4f889dce450ec6f8fc2ebe08b8bc2c34df537aa4e366e690","downloaded_from":"2026-09-10T01:02:40.011Z","last_downloaded_at":"2026-09-10T01:02:40.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478442","source_sha256":"1eb78c61c668cae2a723260ae23ecad58ec2ed2b9de68e035e4482b9a7592096"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fbe160c2eaa74bc4f889dce450ec6f8fc2ebe08b8bc2c34df537aa4e366e690","downloaded_from":"2026-09-10T01:02:40.011Z","last_downloaded_at":"2026-09-10T01:02:40.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478442","source_sha256":"1eb78c61c668cae2a723260ae23ecad58ec2ed2b9de68e035e4482b9a7592096"}}