{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/924/10/#sec-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":"924","topic_title":"Entertainment—Casinos","subtopic":"924-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Income Statement Presentation of Expenses","paragraphs":[{"citation":"924-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DE2A8EC8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/924/10/#924-10-S99-1\" class=\"xref\">924-10-S99-1</a>, SAB Topic 11.L, for SEC Staff views on the income statement presentation of expenses attributable to casino-hotel activities. </span></span></div></div>","snippet":"See paragraph 924-10-S99-1, SAB Topic 11.L, for SEC Staff views on the income statement presentation of expenses attributable to casino-hotel activities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0809e8e82ccfc38a3fa5efbe1865facec8da0062089d0aa5d009e47d4795f832","downloaded_from":"2026-09-10T02:11:16.270Z","last_downloaded_at":"2026-09-10T02:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480004","source_sha256":"fe05754bf2f6dd6c1a73dba77e6b6f1a52dc721ae6919d6824ad639542726e04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fa25ad58cfa890210344ab5950e3064907af69bccc1bf941b6f67663f8e1e0c","downloaded_from":"2026-09-10T02:11:16.270Z","last_downloaded_at":"2026-09-10T02:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480004","source_sha256":"fe05754bf2f6dd6c1a73dba77e6b6f1a52dc721ae6919d6824ad639542726e04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42947a70e5b1bd746095d07ad63383bc6a936a2e432bd380ab8f550c3435020d","downloaded_from":"2026-09-10T02:11:16.270Z","last_downloaded_at":"2026-09-10T02:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480004","source_sha256":"fe05754bf2f6dd6c1a73dba77e6b6f1a52dc721ae6919d6824ad639542726e04"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42947a70e5b1bd746095d07ad63383bc6a936a2e432bd380ab8f550c3435020d","downloaded_from":"2026-09-10T02:11:16.270Z","last_downloaded_at":"2026-09-10T02:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480004","source_sha256":"fe05754bf2f6dd6c1a73dba77e6b6f1a52dc721ae6919d6824ad639542726e04"}}