{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/832/10/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"832","topic_title":"Government Assistance","subtopic":"832-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Grant Related to an Asset","paragraphs":[{"citation":"832-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_kx4_g2j_jhc__GUID-DEB7DE3A-7D47-4BC1-ADEF-F7537A1337BA\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2028; (N) December 16, 2029</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/832/10/#832-10-65-2\" class=\"xref\">832-10-65-2</a><span class=\"sfragment\" id=\"GUID-712885C5-E07E-4065-8F88-7FFD3A1F31B4\"><span class=\"sfragment-source\">A <a href=\"/glossary/g/#grant-related-to-an-asset\" class=\"term\" title=\"(P) December 16, 2028; (N) December 16, 2029832-10-65-2A government grant, or part of a government grant, that is conditioned on the purchase, construction, or acquisition of an asset (for example, a long-lived asset or inventory). Other conditions also may be attached, such as restricting the type or location of the asset, the periods during which the asset is to be acquired or held, or the disposal of the asset.\"><span>grant related to an asset</span></a> that is accounted for using the deferred income approach in accordance with paragraph <a href=\"/asc/832/10/#832-10-25-4\" class=\"xref\">832-10-25-4(a)</a> shall be presented on the balance sheet as deferred income and presented as part of earnings in either of the following ways: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-150D7148-E2C2-4928-9261-D1AA6BC19655\"><span class=\"sfragment-source\">Separately under a general heading such as other income </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-B0E0D8C5-6C1B-415B-BA81-A8C1B23E76A1\"><span class=\"sfragment-source\">Deducted from the related expense (for example, depreciation, gain or loss on sale, or impairment). </span></span></div></li></ol></div></div>","snippet":"Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:832-10-65-2A grant related to an asset that is accounted for using the deferred income approach in accordance with paragraph 832-10-25-4(a) …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6c907f1298285e3aa03c172a4c9860418e66d623d9f41fe2a268131a80f6e2b","downloaded_from":"2026-09-10T01:48:30.518Z","last_downloaded_at":"2026-09-10T01:48:30.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476143","source_sha256":"645b5f3aabea477bc1d9ad82966e57c9051a55d68c58f39e935fe3b06526e9ab"}},{"citation":"832-10-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_kx4_g2j_jhc__GUID-595C4D7D-9459-47DD-9A9F-D5DDE8BBC511\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2028; (N) December 16, 2029</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/832/10/#832-10-65-2\" class=\"xref\">832-10-65-2</a><span class=\"sfragment\" id=\"GUID-7F0E5707-2035-4847-9775-25AE2D9E2171\"><span class=\"sfragment-source\">A grant related to an asset that is accounted for using the cost accumulation approach in accordance with paragraph <a href=\"/asc/832/10/#832-10-25-4\" class=\"xref\">832-10-25-4(b)</a> shall be presented on the balance sheet as part of the carrying amount of the asset. There shall be no separate subsequent presentation of the <a href=\"/glossary/g/#government-grant\" class=\"term\" title=\"(P) December 16, 2028; (N) December 16, 2029832-10-65-2A transfer of a monetary asset or a tangible nonmonetary asset, other than in an exchange transaction (including an exchange transaction that may be at a significant discount to fair value), from a government to an entity except for a not-for-profit entity and an employee benefit plan within the scope of Topics 960, 962, and 965 on plan accounting.\"><span>government grant</span></a> proceeds in earnings because they have been reflected in the carrying amount of the asset.</span></span></div></div>","snippet":"Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:832-10-65-2A grant related to an asset that is accounted for using the cost accumulation approach in accordance with paragraph 832-10-25-4(b…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd74e3fbd2e0ccfbc3fca0e6c04611bf6d7aab1d861bcda183924cba4b9c2c55","downloaded_from":"2026-09-10T01:48:30.518Z","last_downloaded_at":"2026-09-10T01:48:30.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476143","source_sha256":"645b5f3aabea477bc1d9ad82966e57c9051a55d68c58f39e935fe3b06526e9ab"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7a7ff7a7e0a28dc442a6566ab5b23b3bee0b46c8992476475a04a34964f7f11","downloaded_from":"2026-09-10T01:48:30.518Z","last_downloaded_at":"2026-09-10T01:48:30.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476143","source_sha256":"645b5f3aabea477bc1d9ad82966e57c9051a55d68c58f39e935fe3b06526e9ab"}},{"block":null,"heading":"Grant Related to Income","paragraphs":[{"citation":"832-10-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_qtd_k2j_jhc__GUID-A1BE4BE3-4D3A-43B8-944B-1B91ED6EB9B7\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2028; (N) December 16, 2029</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/832/10/#832-10-65-2\" class=\"xref\">832-10-65-2</a><span class=\"sfragment\" id=\"GUID-C2CDBC0E-4C82-43D8-96DA-34A5131A6CE5\"><span class=\"sfragment-source\">A <a href=\"/glossary/g/#grant-related-to-income\" class=\"term\" title=\"(P) December 16, 2028; (N) December 16, 2029832-10-65-2A government grant, or part of a government grant, other than a grant related to an asset (for example, a grant that reimburses an entity for operating expenses).\"><span>grant related to income</span></a> shall be presented as part of earnings in either of the following ways: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-3FCE3CFC-8201-49E9-8C5B-8AF4CB9403E9\"><span class=\"sfragment-source\">Separately under a general heading such as other income </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-989EB293-D60A-40ED-98BF-DBD36F462138\"><span class=\"sfragment-source\">Deducted from the related expense. </span></span></div></li></ol></div></div>","snippet":"Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:832-10-65-2A grant related to income shall be presented as part of earnings in either of the following ways:\n(a) Separately under a general …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a77b2a09da74c32ee4f67a228a46b097b6933cb5f892029d57dc122fed3a4ad9","downloaded_from":"2026-09-10T01:48:30.518Z","last_downloaded_at":"2026-09-10T01:48:30.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476143","source_sha256":"645b5f3aabea477bc1d9ad82966e57c9051a55d68c58f39e935fe3b06526e9ab"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71b35a71910940655a38a68eca67ffee163914f58be4f72dfa58538e86f2aaff","downloaded_from":"2026-09-10T01:48:30.518Z","last_downloaded_at":"2026-09-10T01:48:30.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476143","source_sha256":"645b5f3aabea477bc1d9ad82966e57c9051a55d68c58f39e935fe3b06526e9ab"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df67674c66a5cc936da4bbef627ea391386a870aa366f43cc0a378366bd5aef9","downloaded_from":"2026-09-10T01:48:30.518Z","last_downloaded_at":"2026-09-10T01:48:30.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476143","source_sha256":"645b5f3aabea477bc1d9ad82966e57c9051a55d68c58f39e935fe3b06526e9ab"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df67674c66a5cc936da4bbef627ea391386a870aa366f43cc0a378366bd5aef9","downloaded_from":"2026-09-10T01:48:30.518Z","last_downloaded_at":"2026-09-10T01:48:30.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476143","source_sha256":"645b5f3aabea477bc1d9ad82966e57c9051a55d68c58f39e935fe3b06526e9ab"}}