{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/50/#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":"720","topic_title":"Other Expenses","subtopic":"720-50","subtopic_title":"Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-50-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_0589CDEA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The annual fee described in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/720/50/#720-50-05-1\" class=\"xref\">720-50-05-1 through 05-4</a></div> shall be presented as an operating expense.</span></span> </div> </div>","snippet":"The annual fee described in paragraphs 720-50-05-1 through 05-4 shall be presented as an operating expense.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:718e2d7a09c28b1fc7cc7b65c409c13d52a4bdc42d7c64de2a0618dde5b60eaf","downloaded_from":"2026-09-10T01:09:19.889Z","last_downloaded_at":"2026-09-10T01:09:19.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479847","source_sha256":"9304ac69abdf6a5a9ec22b764a49fc6471edac66a89a25d4646d4b4aa04429d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:284a1de243fbe08a532c1bb7c8defc3cef002e9db3026e509d684ef9bfcbc704","downloaded_from":"2026-09-10T01:09:19.889Z","last_downloaded_at":"2026-09-10T01:09:19.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479847","source_sha256":"9304ac69abdf6a5a9ec22b764a49fc6471edac66a89a25d4646d4b4aa04429d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe423645254316e477f2083883990fc8741d6322b3d6066d27702241c68f0689","downloaded_from":"2026-09-10T01:09:19.889Z","last_downloaded_at":"2026-09-10T01:09:19.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479847","source_sha256":"9304ac69abdf6a5a9ec22b764a49fc6471edac66a89a25d4646d4b4aa04429d3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe423645254316e477f2083883990fc8741d6322b3d6066d27702241c68f0689","downloaded_from":"2026-09-10T01:09:19.889Z","last_downloaded_at":"2026-09-10T01:09:19.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479847","source_sha256":"9304ac69abdf6a5a9ec22b764a49fc6471edac66a89a25d4646d4b4aa04429d3"}}