{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/980/#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":"715-980","subtopic_title":"Regulated Operations","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-980-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_47F22ABE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A rate-regulated entity shall present the amount of net periodic pension cost and net periodic postretirement benefit cost in accordance with the provisions of paragraph <a href=\"/asc/715/20/#715-20-45-3A\" class=\"xref\">715-20-45-3A</a>. </span></span></div></div>","snippet":"A rate-regulated entity shall present the amount of net periodic pension cost and net periodic postretirement benefit cost in accordance with the provisions of paragraph 715-20-45-3A.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:977c68142b825a387cc9733bf7dd08c6c305e02e2017b7ed7bb344024c27487e","downloaded_from":"2026-09-10T01:03:02.875Z","last_downloaded_at":"2026-09-10T01:03:02.875Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478158","source_sha256":"f04ef08c7ff3817392559df269910c09ec3d0454f9d3288100cfec4ddfd33438"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5acce4e6bb9bc7df7a8c0903c1e6cbbe472892453996f768a03dfbbcd735a3dc","downloaded_from":"2026-09-10T01:03:02.875Z","last_downloaded_at":"2026-09-10T01:03:02.875Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478158","source_sha256":"f04ef08c7ff3817392559df269910c09ec3d0454f9d3288100cfec4ddfd33438"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b53c4e1284c6cab40cd526e4ad801a7efac2ead9c773831afdebd64754757f6","downloaded_from":"2026-09-10T01:03:02.875Z","last_downloaded_at":"2026-09-10T01:03:02.875Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478158","source_sha256":"f04ef08c7ff3817392559df269910c09ec3d0454f9d3288100cfec4ddfd33438"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b53c4e1284c6cab40cd526e4ad801a7efac2ead9c773831afdebd64754757f6","downloaded_from":"2026-09-10T01:03:02.875Z","last_downloaded_at":"2026-09-10T01:03:02.875Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478158","source_sha256":"f04ef08c7ff3817392559df269910c09ec3d0454f9d3288100cfec4ddfd33438"}}