# ASC 980-10-S45: Regulated Operations — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/980/10/#sec-45-other-presentation-matters)

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## ASC 980-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/980/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Income Statement Presentation

##### [980-10-S45-1](https://asc.understandingaccounting.org/asc/980/10/#980-10-S45-1)

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See paragraph [220-10-S99-2](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-2), Regulation S-X Rule 5-03.1, for the income statement presentation requirements for a public utility company.

#### Cost of Power Obtained Under Long-Term Purchase Contracts

##### [980-10-S45-2](https://asc.understandingaccounting.org/asc/980/10/#980-10-S45-2)

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See paragraph [980-10-S99-1](https://asc.understandingaccounting.org/asc/980/10/#980-10-S99-1), SAB Topic 10.D, for SEC Staff views on the presentation of cost of power obtained under long-term purchase contracts.