# ASC 910-20-50: Contractors—Construction — Contract Costs — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/910/20/#50-disclosure)

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## ASC 910-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/910/20/#50-disclosure)

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##### [910-20-50-1](https://asc.understandingaccounting.org/asc/910/20/#910-20-50-1)

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Both of the following amounts included in contract costs shall be disclosed:

1.  a
    
    The aggregate amount included in contract costs representing unapproved change orders, claims, or similar items subject to uncertainty concerning their determination or ultimate realization, plus a description of the nature and status of the principal items comprising such aggregate amounts and the basis on which such items are recorded (for example, cost or realizable value)
    
2.  b
    
    The amount of progress payments netted against contract costs at the date of the balance sheet.