# ASC 825-944-45: Financial Instruments — Financial Services—Insurance — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/825/944/#45-other-presentation-matters)

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## ASC 825-944-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/825/944/#45-other-presentation-matters)

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#### Investment Contracts

##### [825-944-45-1](https://asc.understandingaccounting.org/asc/825/944/#825-944-45-1)

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Deferred [acquisition costs](https://asc.understandingaccounting.org/glossary/a/#acquisition-costs "Costs that are related directly to the successful acquisition of new or renewal insurance contracts.") related to [investment contracts](https://asc.understandingaccounting.org/glossary/i/#investment-contracts "Long-duration contracts that do not subject the insurance entity to risks arising from policyholder mortality or morbidity.") shall be reported as an asset to be consistent with the guidance in Subtopic 944-30.