# ASC 980-20-50: Regulated Operations — Discontinuation of Rate-Regulated Accounting — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/980/20/#50-disclosure)

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## ASC 980-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/980/20/#50-disclosure)

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##### [980-20-50-1](https://asc.understandingaccounting.org/asc/980/20/#980-20-50-1)

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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.

##### [980-20-50-2](https://asc.understandingaccounting.org/asc/980/20/#980-20-50-2)

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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.