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Pending content is not necessarily effective.","topic":"980","topic_title":"Regulated Operations","subtopic":"980-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Income Statement Presentation","paragraphs":[{"citation":"980-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_43C4A6BF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/220/10/#220-10-S99-2\" class=\"xref\">220-10-S99-2</a>, Regulation S-X Rule 5-03.1, for the income statement presentation requirements for a public utility company. </span></span></div></div>","snippet":"See paragraph 220-10-S99-2, Regulation S-X Rule 5-03.1, for the income statement presentation requirements for a public utility 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