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Pending content is not necessarily effective.","topic":"718","topic_title":"Compensation—Stock Compensation","subtopic":"718-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Presentation of Compensation Expense Associated with Share-Based Payment Arrangements","paragraphs":[{"citation":"718-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C8F6B4F8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.F, for SEC Staff views on income statement presentation of the expense related to share-based payment arrangements. </span></span></div></div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.F, for SEC Staff views on income statement presentation of the expense related 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class=\"xref\">480-10-S99-3A</a>, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on classification of certain employee share-based payment awards with redemption features.</div></div>","snippet":"See paragraph 480-10-S99-3A, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on classification of certain employee share-based payment awards with redemption features.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3161d0743a2c81a9e05a1968083557c23c1c48f2a05332197076b3ed6264a10e","downloaded_from":"2026-09-10T01:04:13.717Z","last_downloaded_at":"2026-09-10T01:04:13.717Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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