# ASC 810-930-45: Consolidation — Extractive Activities—Mining — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 810-930-45: 45 Other Presentation Matters

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#### Proportionate Consolidation

##### [810-930-45-1](https://asc.understandingaccounting.org/asc/810/930/#810-930-45-1)

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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 (see paragraph [910-810-45-1](https://asc.understandingaccounting.org/asc/810/910/#810-910-45-1)) or an extractive industry (as discussed in this Topic and paragraph [932-810-45-1](https://asc.understandingaccounting.org/asc/810/932/#810-932-45-1)). As indicated in that paragraph, an entity is in an extractive industry only if its activities are limited to the extraction of mineral resources (such as oil and gas exploration and production) and not if its activities involve related activities such as refining, marketing, or transporting extracted mineral resources.