# ASC 835-980-45: Interest — Regulated Operations — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/980/#45-other-presentation-matters)

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## ASC 835-980-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/835/980/#45-other-presentation-matters)

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##### [835-980-45-1](https://asc.understandingaccounting.org/asc/835/980/#835-980-45-1)

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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 [980-835-25-1](https://asc.understandingaccounting.org/asc/835/980/#835-980-25-1).