# ASC 980-10-S50: Regulated Operations — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/980/10/#sec-50-disclosure)

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## ASC 980-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/980/10/#sec-50-disclosure)

SEC content: yes

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

##### [980-10-S50-1](https://asc.understandingaccounting.org/asc/980/10/#980-10-S50-1)

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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 disclosure requirements for cost of power obtained under long-term purchase contracts.