# ASC 715-980-50: Compensation—Retirement Benefits — Regulated Operations — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/980/#50-disclosure)

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## ASC 715-980-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/715/980/#50-disclosure)

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#### Regulatory Treatment of Postretirement Benefit Costs

##### [715-980-50-1](https://asc.understandingaccounting.org/asc/715/980/#715-980-50-1)

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A rate-regulated entity shall disclose in its financial statements a description of the regulatory treatment of postretirement benefit costs, the status of any pending regulatory action, the amount of any Subtopic 715-60 costs deferred as a regulatory asset at the balance sheet date, and the period over which the deferred amounts are expected to be recovered in rates.