# ASC 810-980-S50: Consolidation — Regulated Operations — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/980/#sec-50-disclosure)

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## ASC 810-980-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/810/980/#sec-50-disclosure)

SEC content: yes

#### Financing Through Construction Intermediaries

##### [810-980-S50-1](https://asc.understandingaccounting.org/asc/810/980/#810-980-S50-1)

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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 disclosures when construction is financed through an intermediary.