# ASC 924-10-S45: Entertainment—Casinos — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/924/10/#sec-45-other-presentation-matters)

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## ASC 924-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/924/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Income Statement Presentation of Expenses

##### [924-10-S45-1](https://asc.understandingaccounting.org/asc/924/10/#924-10-S45-1)

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See paragraph [924-10-S99-1](https://asc.understandingaccounting.org/asc/924/10/#924-10-S99-1), SAB Topic 11.L, for SEC Staff views on the income statement presentation of expenses attributable to casino-hotel activities.