# ASC 980-20-45: Regulated Operations — Discontinuation of Rate-Regulated Accounting — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 980-20-45: 45 Other Presentation Matters

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#### Separable Portion Following Discontinuation of Regulatory Operations Guidance

##### [980-20-45-1](https://asc.understandingaccounting.org/asc/980/20/#980-20-45-1)

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Once the Regulated Operations Topic is no longer applied to a separable portion of an entity's business, the financial statements shall segregate, via financial statement display or note disclosure, the amounts contained in the financial statements that relate to that separable portion.