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Pending content is not necessarily effective.","topic":"980","topic_title":"Regulated Operations","subtopic":"980-20","subtopic_title":"Discontinuation of Rate-Regulated Accounting","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"980-20-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_443C5891-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the period in which an entity reflects the discontinuation of application of the Regulated Operations Topic all or a separable portion of its operations, the entity shall disclose the reasons for the discontinuation and identify the portion of its operations to which the application of this Topic is being discontinued. </span></span></div></div>","snippet":"For the period in which an entity reflects the discontinuation of application of the Regulated Operations Topic all or a separable portion of its operations, the entity shall disclose the reasons for the discontinuation …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17879357b1eff55d2feaf0070fd7f544e9aaed06a54a0910e6af0ffa10f68b1f","downloaded_from":"2026-09-10T02:28:08.750Z","last_downloaded_at":"2026-09-10T02:28:08.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481805","source_sha256":"29ba879fa16c63345017d940c0cc4d88bbbee23d82fe6cbe5ee5d036c5782dd3"}},{"citation":"980-20-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_443C5992-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The disclosure requirements of Subtopic <a altsource=\"GUID-454EFA39-5C48-4ED8-AFD2-D620466A9D76.ditamap\" class=\"ditamap\">220-20</a> for unusual or infrequently occurring items apply to the net adjustment reported in the statement of operations as a result of applying this Subtopic. </span></span></div></div>","snippet":"The disclosure requirements of Subtopic 220-20 for unusual or infrequently occurring items apply to the net adjustment reported in the statement of operations as a result of applying this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffd10705b193b71b4d37ae3a5e9575bfd1b4b53da8e539edf723d8a01b8eaeef","downloaded_from":"2026-09-10T02:28:08.750Z","last_downloaded_at":"2026-09-10T02:28:08.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481805","source_sha256":"29ba879fa16c63345017d940c0cc4d88bbbee23d82fe6cbe5ee5d036c5782dd3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9450842eb2d69aa7a386cad34917b69e30c32c24b9936076e439c98be29fa17c","downloaded_from":"2026-09-10T02:28:08.750Z","last_downloaded_at":"2026-09-10T02:28:08.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481805","source_sha256":"29ba879fa16c63345017d940c0cc4d88bbbee23d82fe6cbe5ee5d036c5782dd3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efc3805cae6c1344aa76433711b3af522c1bd2bf5ca950657ec6438a94a4ba42","downloaded_from":"2026-09-10T02:28:08.750Z","last_downloaded_at":"2026-09-10T02:28:08.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481805","source_sha256":"29ba879fa16c63345017d940c0cc4d88bbbee23d82fe6cbe5ee5d036c5782dd3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efc3805cae6c1344aa76433711b3af522c1bd2bf5ca950657ec6438a94a4ba42","downloaded_from":"2026-09-10T02:28:08.750Z","last_downloaded_at":"2026-09-10T02:28:08.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481805","source_sha256":"29ba879fa16c63345017d940c0cc4d88bbbee23d82fe6cbe5ee5d036c5782dd3"}}