Appendix A — Codification Guidance Relevant to Debt | DART

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Appendix A — Codification Guidance Relevant to Debt

To determine the appropriate treatment of debt under GAAP, an entity must consider the guidance in multiple areas of the Codification, including the following:

ASC	Guidance Relevant to Debt	Roadmap Discussion
210-10	General balance sheet presentation requirements	Sections 13.3.3 and 14.3
210-20	Balance sheet offsetting conditions	Section 14.3.1.1
230-10	Cash flow statement presentation	Section 14.3.2; also see Deloitte’s Roadmap Statement of Cash Flows
260-10	EPS guidance related to convertible debt and participating debt securities	Section 14.3.3; also see Deloitte’s Roadmap Earnings per Share
405-20	Liability extinguishment conditions	Section 9.2
405-20	Derecognition of prepaid stored-value product liabilities	Section 9.4
405-40	Accounting for joint-and-several obligations	Section 7.5
405-50	Accounting for supplier finance programs	Section 14.3.1.3
440-10	Disclosure of restrictive debt covenants and unused lines of credit	Section 14.4.3
470-10	Balance sheet classification of debt as current or noncurrent	Chapter 13
	Accounting for sales of future revenue	Section 7.2
	Accounting for indexed debt	Section 7.4
	Accounting for extendable increasing-rate debt	Section 6.2.4.5
470-20	Accounting for convertible debt	Section 7.6 and Chapter 12
470-30	Accounting for participating mortgages	Section 7.3
470-40	Accounting for product financing arrangements	Section 2.3.2.4
470-50	Accounting for debt extinguishments	Section 9.3
	Accounting for debt modifications and exchanges	Chapter 10
	Accounting for modifications and exchanges of line-of-credit and revolving-debt arrangements	Section 10.6.2
470-60	Accounting for TDRs	Chapter 11
480-10	Identification of freestanding financial instruments	Section 3.3.2; also see Chapter 3 of Deloitte’s Roadmap Distinguishing Liabilities From Equity and Chapter 3 of Deloitte’s Roadmap Contracts on an Entity’s Own Equity
480-10	Accounting for share-settled debt and other liability-classified shares	Section 2.3.2.3; also see Chapters 4 and 6 of Deloitte’s Roadmap Distinguishing Liabilities From Equity
505-10	Disclosures about debt	Sections 14.4.1 and 14.4.9
815-15	Accounting for derivatives embedded in debt	Chapter 8
815-20	General hedge accounting requirements applicable to debt	Section 14.2
815-25	Accounting for debt that is designated as a hedged item in a fair value hedge	Section 14.2.1.2
815-30	Accounting for debt that is designated as a hedged item in a cash flow hedge	Section 14.2.1.3
815-35	Accounting for debt that is designated as a hedging instrument in a net investment hedge	Section 14.2.1.5
815-40	Evaluation of equity conversion features embedded in debt	Section 8.4.7; also see Deloitte’s Roadmap Contracts on an Entity’s Own Equity
820-10	Fair value measurements and disclosures	Section 14.4.10; also see Deloitte’s Roadmap Fair Value Measurements and Disclosures (Including the Fair Value Option)
825-10	Fair value option liabilities	Sections 4.4, 5.5, 6.3, 9.3.4, and 14.4.11; also see Chapter 12 of Deloitte’s Roadmap Fair Value Measurements and Disclosures (Including the Fair Value Option)
825-10	Financial instrument disclosures	Section 14.4.10
825-20	Registration payment arrangements issued with debt	Section 3.3.3.2
830-10	Accounting for foreign-currency-denominated debt	Section 14.2.3; also see Deloitte’s Roadmap Foreign Currency Matters
835-20	Capitalization of interest	Section 14.2.4
835-30	Initial measurement of debt, including imputation of interest	Section 4.3
	Presentation of debt issuance costs	Chapter 5
	Application of the interest method	Section 6.2
848	Reference rate reform	Section 14.2.5
860-30	Accounting for secured borrowings in connection with financial asset transfers	Section 2.3.2.4; also see Deloitte’s Roadmap Transfers and Servicing of Financial Assets

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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.