# ASC 720-50-45: Other Expenses — Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/50/#45-other-presentation-matters)

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## ASC 720-50-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/720/50/#45-other-presentation-matters)

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##### [720-50-45-1](https://asc.understandingaccounting.org/asc/720/50/#720-50-45-1)

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The annual fee described in paragraphs

[720-50-05-1 through 05-4](https://asc.understandingaccounting.org/asc/720/50/#720-50-05-1)

shall be presented as an operating expense.