# ASC 932-10-S45: Extractive Activities—Oil and Gas — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/932/10/#sec-45-other-presentation-matters)

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## ASC 932-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/932/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Royalty Trusts

##### [932-10-S45-1](https://asc.understandingaccounting.org/asc/932/10/#932-10-S45-1)

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See paragraph [932-10-S99-4](https://asc.understandingaccounting.org/asc/932/10/#932-10-S99-4), SAB Topic 12.E, for SEC Staff views on the presentation of statement of distributable income for royalty trusts.