{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/835/980/#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":"835","topic_title":"Interest","subtopic":"835-980","subtopic_title":"Regulated Operations","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"835-980-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_499906A2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The income statement shall include an item of other income, a reduction of interest expense, or both, in a manner that indicates the basis for the amount of construction financing cost capitalized as required by paragraph <a href=\"/asc/835/980/#835-980-25-1\" class=\"xref\">980-835-25-1</a>. </span></span></div></div>","snippet":"The income statement shall include an item of other income, a reduction of interest expense, or both, in a manner that indicates the basis for the amount of construction financing cost capitalized as required by paragrap…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee2fe40b1b192ea78984b913d6a4cd9f9148c4542b0104dec96bcdba32d1f06f","downloaded_from":"2026-09-10T01:51:47.374Z","last_downloaded_at":"2026-09-10T01:51:47.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479123","source_sha256":"dcc5303b5837f2c5961e02c031da19fae24df0e73e0468e8a2b00d04d23b14d9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0cffbdd9956eb1f1b924fda7776a2ba8c8cf9bcaaaa3ff5f66483c0699f1979","downloaded_from":"2026-09-10T01:51:47.374Z","last_downloaded_at":"2026-09-10T01:51:47.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479123","source_sha256":"dcc5303b5837f2c5961e02c031da19fae24df0e73e0468e8a2b00d04d23b14d9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3208a65260264333570a134da69dbeb0fef97558ddb4675cc199c2fbb1a5512","downloaded_from":"2026-09-10T01:51:47.374Z","last_downloaded_at":"2026-09-10T01:51:47.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479123","source_sha256":"dcc5303b5837f2c5961e02c031da19fae24df0e73e0468e8a2b00d04d23b14d9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3208a65260264333570a134da69dbeb0fef97558ddb4675cc199c2fbb1a5512","downloaded_from":"2026-09-10T01:51:47.374Z","last_downloaded_at":"2026-09-10T01:51:47.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479123","source_sha256":"dcc5303b5837f2c5961e02c031da19fae24df0e73e0468e8a2b00d04d23b14d9"}}