# ASC 810-980-S45: Consolidation — Regulated Operations — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/980/#sec-45-other-presentation-matters)

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## ASC 810-980-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/810/980/#sec-45-other-presentation-matters)

SEC content: yes

##### [810-980-S45-1](https://asc.understandingaccounting.org/asc/810/980/#810-980-S45-1)

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[Paragraph superseded by Accounting Standards Update No. 2018-04](https://asc.understandingaccounting.org/updates/asu-2018-04/).

#### Financing Through Construction Intermediaries

##### [810-980-S45-2](https://asc.understandingaccounting.org/asc/810/980/#810-980-S45-2)

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See paragraph [980-810-S99-2](https://asc.understandingaccounting.org/asc/810/980/#810-980-S99-2), SAB Topic 10.A, for SEC Staff views on the presentation of construction work in progress and related liabilities and interest expense being financed through a construction intermediary.