# ASC 944-30-45: Financial Services—Insurance — Acquisition Costs — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/30/#45-other-presentation-matters)

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## ASC 944-30-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/944/30/#45-other-presentation-matters)

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##### [944-30-45-1](https://asc.understandingaccounting.org/asc/944/30/#944-30-45-1)

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Unamortized [acquisition costs](https://asc.understandingaccounting.org/glossary/a/#acquisition-costs "Costs that are related directly to the successful acquisition of new or renewal insurance contracts.") shall be classified as an asset.

### Long-Duration Contracts

#### Deferred Sales Inducement Asset

##### [944-30-45-2](https://asc.understandingaccounting.org/asc/944/30/#944-30-45-2)

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The amount deferred under paragraph 944-30-25-7 shall be recognized on the statement of financial position as an asset and amortization shall be recognized as a component of benefit expense.

##### [944-30-45-3](https://asc.understandingaccounting.org/asc/944/30/#944-30-45-3)

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Paragraph [944-825-45-1](https://asc.understandingaccounting.org/asc/825/944/#825-944-45-1) states that deferred [acquisition costs](https://asc.understandingaccounting.org/glossary/a/#acquisition-costs "Costs that are related directly to the successful acquisition of new or renewal insurance contracts.") related to [investment contracts](https://asc.understandingaccounting.org/glossary/i/#investment-contracts "Long-duration contracts that do not subject the insurance entity to risks arising from policyholder mortality or morbidity.") shall be reported as an asset to be consistent with the guidance in the preceding paragraph.