Sometimes it is necessary for reporting entities to reclassify an amount from a prior period from one financial statement caption to another for comparability with the current period. For example, if a balance becomes large enough to require a separate line item in the current period financial statements, the prior period balance should also be shown on the same line item for comparability. In these circumstances, as discussed in ASC 205-10-50-1, the basis of presentation note should include disclosure to indicate that the change in the prior period was made to conform to the current period presentation and explain the nature and magnitude of the change.