# ASC 965-20-50: Plan Accounting—Health and Welfare Benefit Plans — Net Assets Available for Plan Benefits — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/965/20/#50-disclosure)

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## ASC 965-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/965/20/#50-disclosure)

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##### [965-20-50-1](https://asc.understandingaccounting.org/asc/965/20/#965-20-50-1)

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The nature of noncash contributions shall be described either parenthetically or in a note.