# ASC 720-45-00: Other Expenses — Business and Technology Reengineering — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/720/45/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:08:49.463Z to 2026-09-10T01:08:49.463Z Record version: sha256:9cdf71e3ae2f615797c906f82faadfba137a347595821052c57918d462beb00a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 720-45-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/720/45/#00-status) SEC content: no ##### [720-45-00-1](https://asc.understandingaccounting.org/asc/720/45/#720-45-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:08:49.463Z to 2026-09-10T01:08:49.463Z Record version: sha256:c50090be6dcf92b2780af58ab3153135b31f0ff494535fc638ad781447b41a7e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
720-45-55-1AmendedAccounting Standards Update 2025-0609/18/2025