# ASC 832-10-45: Government Assistance — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/832/10/#45-other-presentation-matters)

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## ASC 832-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/832/10/#45-other-presentation-matters)

SEC content: no

#### Grant Related to an Asset

##### [832-10-45-1](https://asc.understandingaccounting.org/asc/832/10/#832-10-45-1)

Pending content: yes

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Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:

[832-10-65-2](https://asc.understandingaccounting.org/asc/832/10/#832-10-65-2)A [grant related to an asset](https://asc.understandingaccounting.org/glossary/g/#grant-related-to-an-asset "(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.") that is accounted for using the deferred income approach in accordance with paragraph [832-10-25-4(a)](https://asc.understandingaccounting.org/asc/832/10/#832-10-25-4) shall be presented on the balance sheet as deferred income and presented as part of earnings in either of the following ways:

1.  a
    
    Separately under a general heading such as other income
    
2.  b
    
    Deducted from the related expense (for example, depreciation, gain or loss on sale, or impairment).

##### [832-10-45-2](https://asc.understandingaccounting.org/asc/832/10/#832-10-45-2)

Pending content: yes

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Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:

[832-10-65-2](https://asc.understandingaccounting.org/asc/832/10/#832-10-65-2)A grant related to an asset that is accounted for using the cost accumulation approach in accordance with paragraph [832-10-25-4(b)](https://asc.understandingaccounting.org/asc/832/10/#832-10-25-4) 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 [government grant](https://asc.understandingaccounting.org/glossary/g/#government-grant "(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.") proceeds in earnings because they have been reflected in the carrying amount of the asset.

#### Grant Related to Income

##### [832-10-45-3](https://asc.understandingaccounting.org/asc/832/10/#832-10-45-3)

Pending content: yes

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Effective as of: not established by retrieval timestamps.


Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:

[832-10-65-2](https://asc.understandingaccounting.org/asc/832/10/#832-10-65-2)A [grant related to income](https://asc.understandingaccounting.org/glossary/g/#grant-related-to-income "(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).") shall be presented as part of earnings in either of the following ways:

1.  a
    
    Separately under a general heading such as other income
    
2.  b
    
    Deducted from the related expense.