# ASC 715-980-45: Compensation—Retirement Benefits — Regulated Operations — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/980/#45-other-presentation-matters)

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## ASC 715-980-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/715/980/#45-other-presentation-matters)

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##### [715-980-45-1](https://asc.understandingaccounting.org/asc/715/980/#715-980-45-1)

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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](https://asc.understandingaccounting.org/asc/715/20/#715-20-45-3A).