{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/910/10/#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":"910","topic_title":"Contractors—Construction","subtopic":"910-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Receivables","paragraphs":[{"citation":"910-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D14326A1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The portion of retainages not collectible within one year, or within the operating cycle if it is longer than one year, shall be classified as noncurrent in a classified balance sheet. </span></span></div></div>","snippet":"The portion of retainages not collectible within one year, or within the operating cycle if it is longer than one year, shall be classified as noncurrent in a classified balance 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2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:076c576e3981cef313fe0704ba4f7c5331148f363787890a5db598ab46d7fc43","downloaded_from":"2026-09-10T02:09:19.887Z","last_downloaded_at":"2026-09-10T02:09:19.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482483","source_sha256":"cd18911a48acc822f25203e1922e242be71bd536368ae73892a937640f6071c2"}},{"citation":"910-10-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f89fa43cab8dc9209766ad234d4fbc6d132d98f67e0c8cdc7f82b2fa708f472","downloaded_from":"2026-09-10T02:09:19.887Z","last_downloaded_at":"2026-09-10T02:09:19.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482483","source_sha256":"cd18911a48acc822f25203e1922e242be71bd536368ae73892a937640f6071c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fff987693de21bd43732d0877da5d5b0ad72a09f9efbd388acd58bd83d67590","downloaded_from":"2026-09-10T02:09:19.887Z","last_downloaded_at":"2026-09-10T02:09:19.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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class=\"xref\">932-810-45-1</a>). </span></span></div></div>","snippet":"Paragraph 810-10-45-14 explains that a proportionate gross financial statement presentation is not appropriate for an investment in an unincorporated legal entity accounted for by the equity method of accounting unless t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6edd55af94ec7ea346ceaa062226fd3143ef772ebb34d8a9d837ac7dd4405184","downloaded_from":"2026-09-10T02:09:19.887Z","last_downloaded_at":"2026-09-10T02:09:19.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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