# ASC 952-10-45: Franchisors — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/952/10/#45-other-presentation-matters)

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## ASC 952-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/952/10/#45-other-presentation-matters)

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##### [952-10-45-1](https://asc.understandingaccounting.org/asc/952/10/#952-10-45-1)

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Costs related to [franchisor](https://asc.understandingaccounting.org/glossary/f/#franchisor "The party who grants business rights (the franchise) to the party (the franchisee) who will operate the franchised business.")\-owned outlets shall be distinguished from costs related to franchised outlets when practicable. That may be done by segregating costs related to franchised outlets.