# ASC 810-910-45: Consolidation — Contractors—Construction — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/910/#45-other-presentation-matters)

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## ASC 810-910-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/810/910/#45-other-presentation-matters)

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##### [810-910-45-1](https://asc.understandingaccounting.org/asc/810/910/#810-910-45-1)

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Paragraph [810-10-45-14](https://asc.understandingaccounting.org/asc/810/10/#810-10-45-14) explains that a proportionate gross financial statement presentation is not appropriate for an investment in an unincorporated legal entity accounted for by the equity method of accounting unless the investee is in either the construction industry (as discussed in this Topic) or an extractive industry (see paragraphs [930-810-45-1](https://asc.understandingaccounting.org/asc/810/930/#810-930-45-1) and [932-810-45-1](https://asc.understandingaccounting.org/asc/810/932/#810-932-45-1)).