{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/932/10/#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":"932","topic_title":"Extractive Activities—Oil and Gas","subtopic":"932-10","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":"Royalty Trusts","paragraphs":[{"citation":"932-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E6C4B5E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/932/10/#932-10-S99-4\" class=\"xref\">932-10-S99-4</a>, SAB Topic 12.E, for SEC Staff views on the presentation of statement of distributable income for royalty trusts. </span></span></div></div>","snippet":"See paragraph 932-10-S99-4, SAB Topic 12.E, for SEC Staff views on the presentation of statement of distributable income for royalty trusts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c86e63de8d62d680a20dd3f6a57242a654a2f47fc1f2858d75953d9e6bc9253","downloaded_from":"2026-09-10T02:13:04.067Z","last_downloaded_at":"2026-09-10T02:13:04.067Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479786","source_sha256":"8b92c6a324dc516971eb7ac68034022a261fffdd3f3d6fa1f909bc9beb2aa39f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:444db995497132aa6a52a3d3f69877ca6ee2f2caf56157bdb603774ab95ea5b4","downloaded_from":"2026-09-10T02:13:04.067Z","last_downloaded_at":"2026-09-10T02:13:04.067Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479786","source_sha256":"8b92c6a324dc516971eb7ac68034022a261fffdd3f3d6fa1f909bc9beb2aa39f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:742f145c731cb000c1f7492987391df1b2dc21e58923dd8bf2002a79a215a56a","downloaded_from":"2026-09-10T02:13:04.067Z","last_downloaded_at":"2026-09-10T02:13:04.067Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479786","source_sha256":"8b92c6a324dc516971eb7ac68034022a261fffdd3f3d6fa1f909bc9beb2aa39f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:742f145c731cb000c1f7492987391df1b2dc21e58923dd8bf2002a79a215a56a","downloaded_from":"2026-09-10T02:13:04.067Z","last_downloaded_at":"2026-09-10T02:13:04.067Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479786","source_sha256":"8b92c6a324dc516971eb7ac68034022a261fffdd3f3d6fa1f909bc9beb2aa39f"}}