# ASC 944-50-45: Financial Services—Insurance — Policyholder Dividends — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/50/#45-other-presentation-matters)

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## ASC 944-50-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/944/50/#45-other-presentation-matters)

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### Long-Duration Contracts

#### Certain Long-Duration Participating Life Insurance Contracts

##### [944-50-45-1](https://asc.understandingaccounting.org/asc/944/50/#944-50-45-1)

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The expense recognized under paragraph [944-50-25-4](https://asc.understandingaccounting.org/asc/944/50/#944-50-25-4) for [annual policyholder dividends](https://asc.understandingaccounting.org/glossary/a/#annual-policyholder-dividends "Amount of dividends to policyholders calculated and paid each year, representing the policyholders' share of divisible surplus.") shall be reported separately in the statement of earnings.