{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/952/10/#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":"952","topic_title":"Franchisors","subtopic":"952-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"952-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1CAE9624-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Costs related to <a href=\"/glossary/f/#franchisor\" class=\"term\" title=\"The party who grants business rights (the franchise) to the party (the franchisee) who will operate the franchised business.\"><span>franchisor</span></a>-owned outlets shall be distinguished from costs related to franchised outlets when practicable. That may be done by segregating costs related to franchised outlets. </span></span></div></div>","snippet":"Costs related to franchisor-owned outlets shall be distinguished from costs related to franchised outlets when practicable. That may be done by segregating costs related to franchised outlets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e232538bb9cbdf0a1ddd4c1fc86ff451eac1cb01d5b5997b77adbdb3fd2756a","downloaded_from":"2026-09-10T02:20:47.158Z","last_downloaded_at":"2026-09-10T02:20:47.158Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482970","source_sha256":"eb89694356bd6115a4493aaa76dc894b9b1dd3b3af01e421073d347205a5c869"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b176ed5517bb64ac309f72a9b1659b9d0f03b74da816a44207074a70a33746b","downloaded_from":"2026-09-10T02:20:47.158Z","last_downloaded_at":"2026-09-10T02:20:47.158Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482970","source_sha256":"eb89694356bd6115a4493aaa76dc894b9b1dd3b3af01e421073d347205a5c869"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2f8b7b4ef6957ad08a5f53fd02daeb9d3930d4249ccede6f343a6e725930ae4","downloaded_from":"2026-09-10T02:20:47.158Z","last_downloaded_at":"2026-09-10T02:20:47.158Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482970","source_sha256":"eb89694356bd6115a4493aaa76dc894b9b1dd3b3af01e421073d347205a5c869"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2f8b7b4ef6957ad08a5f53fd02daeb9d3930d4249ccede6f343a6e725930ae4","downloaded_from":"2026-09-10T02:20:47.158Z","last_downloaded_at":"2026-09-10T02:20:47.158Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482970","source_sha256":"eb89694356bd6115a4493aaa76dc894b9b1dd3b3af01e421073d347205a5c869"}}