# ASC 205-972: Presentation of Financial Statements — Real Estate—Common Interest Realty Associations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/972/)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

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## ASC 205-972: Presentation of Financial Statements — Real Estate—Common Interest Realty Associations

### Machine-generated study aids

```json
{
  "summary": "This Subtopic governs how common interest realty associations (CIRAs)—condominium and homeowners associations and cooperatives—present their financial statements, emphasizing fund reporting that segregates the operating fund from the fund for future major repairs and replacements. A full GAAP presentation requires a balance sheet, statement of revenues and expenses, statement of changes in fund balances (or members' equity under nonfund reporting), statement of cash flows, and notes; cooperatives instead present a statement of operations and statement of changes in shareholders' equity.",
  "key_points": [
    "Amounts assessed for future major repairs and replacements must be reported separately from amounts assessed for normal operations, and under fund reporting are shown in the major repair and replacement (replacement) fund (205-972-45-2).",
    "Assets transferred to the CIRA by the developer and recognized on the balance sheet are reported as additions to the operating fund balance (or property fund) (205-972-45-1); a CIRA that does not assess for future major repairs and replacements may not need fund reporting.",
    "A full GAAP presentation includes a balance sheet, statement of revenues and expenses, statement of changes in fund balances (or members' equity), statement of cash flows, and notes (205-972-45-6); cooperatives present a balance sheet, statement of operations, statement of changes in shareholders' equity, statement of cash flows, notes, and the supplementary information required by 972-235-50-3 (205-972-45-14).",
    "The operating fund holds assets, liabilities, and fund balance tied to normal maintenance and service activities (cash, assessments receivable, prepaid expenses, trade payables, and generally property and equipment), while the replacement fund holds cash, marketable securities, and short-term investments for future replacements and related contract liabilities (205-972-45-7 through 45-8).",
    "Permanent transfers between funds are presented as interfund transfers in the statement of changes in fund balances and may not be reported as revenues or by reclassifying revenues (205-972-45-2, 45-10); depreciation is an expense of the fund in which the asset is reported (205-972-45-9).",
    "Corresponding interfund receivables and payables must be presented to highlight amounts assessed and collected that were not used in accordance with the budget (205-972-45-11 through 45-12).",
    "Components of retained earnings or deficit shall not be disclosed, and allocating retained earnings to an amount equal to accumulated depreciation is unacceptable (205-972-50-1); under nonfund reporting the replacement fund is presented as an appropriation of retained earnings (205-972-45-5)."
  ],
  "categories": [
    "Presentation",
    "Financial statement presentation",
    "Industry-specific",
    "Disclosure"
  ],
  "audience_level": "intermediate",
  "student_note": "CIRA reporting is a rare GAAP survivor of fund accounting outside not-for-profits; the classic exam trap is treating a board's transfer of excess operating funds to the replacement fund as revenue instead of an interfund transfer in the statement of changes in fund balances.",
  "related_topics": [
    "972-10",
    "972-205",
    "972-235",
    "958-205"
  ],
  "key_concepts": [
    "common interest realty association",
    "fund reporting",
    "operating fund",
    "major repair and replacement fund",
    "interfund transfers",
    "interfund receivables and payables",
    "members' equity",
    "cooperative financial statements"
  ]
}
```

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## ASC 205-972-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/205/972/#05-overview-and-background)

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##### [205-972-05-1](https://asc.understandingaccounting.org/asc/205/972/#205-972-05-1)

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This Subtopic addresses fund reporting and financial statement requirements for [common interest realty associations](https://asc.understandingaccounting.org/glossary/c/#common-interest-realty-association "An association, also known as a community association, responsible for the governance of the common interest community, for which it was established to serve. A common interest realty association is generally funded by its members via periodic assessments by the common interest realty association so that it can perform its duties, which include management services and maintenance, repair, and replacement of the common property, among other duties established in the governing documents and by state statute.").

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## ASC 205-972-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/205/972/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [205-972-15-1](https://asc.understandingaccounting.org/asc/205/972/#205-972-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 972-10-15.

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## ASC 205-972-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/205/972/#45-other-presentation-matters)

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#### Fund Reporting

##### [205-972-45-1](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-1)

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Assets transferred to the [common interest realty association](https://asc.understandingaccounting.org/glossary/c/#common-interest-realty-association "An association, also known as a community association, responsible for the governance of the common interest community, for which it was established to serve. A common interest realty association is generally funded by its members via periodic assessments by the common interest realty association so that it can perform its duties, which include management services and maintenance, repair, and replacement of the common property, among other duties established in the governing documents and by state statute.") by the developer and recognized in the balance sheet shall be reported as additions to the operating fund balance (or property fund, if such a fund is established). A common interest realty association may not need to use fund reporting if it does not assess for future major repairs and replacements.

##### [205-972-45-2](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-2)

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Common interest realty associations that assess owners annually for portions of future major repairs and replacements shall report those assessed amounts separately from amounts assessed for normal operations. If a common interest realty association uses fund reporting, amounts assessed for future major repairs and replacements shall be reported in the major repair and replacement fund separately from transactions in the operating fund. Transfers between funds that are not part of the current-period operating revenues shall be presented only in a statement of changes in fund balances or in a statement of changes in members' equity, if a nonfund reporting approach is used. (See paragraphs

[972-235-50-2 through 50-3](https://asc.understandingaccounting.org/asc/235/972/#235-972-50-2)

for recommended disclosures.)

##### [205-972-45-3](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-3)

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Some common interest realty associations may also conduct commercial operations or separate business activities, such as rental operations, in addition to their primary activities. Such activities may be reported on as one or more additional funds.

#### Nonfund Reporting

##### [205-972-45-4](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-4)

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Nonfund reporting is an alternative to fund reporting. However, fund reporting is more informative to users, because financial statements using nonfund reporting often do not disclose whether assessments have been used for purposes other than those for which they were designated. For example, if nonfund reporting is used, a user of financial statements may be unable to determine whether assessments for future major repairs and replacements have been used in current operations.

##### [205-972-45-5](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-5)

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Because this Subtopic primarily addresses the fund reporting approach, readers should substitute the term _members' equity_ for the term _fund balance_ if financial statements using nonfund reporting are presented. Furthermore, the fund for major repairs and replacements would be presented as an appropriation of retained earnings in such financial statements.

#### Financial Statement Requirements

##### [205-972-45-6](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-6)

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Full presentations of financial statements for common interest realty associations presented in conformity with generally accepted accounting principles (GAAP) shall include all of the following:

1.  a
    
    A balance sheet
    
2.  b
    
    A statement of revenues and expenses
    
3.  c
    
    A statement of changes in fund balances or a statement of changes in members' equity if nonfund reporting is used
    
4.  d
    
    A statement of cash flows
    
5.  e
    
    Notes to financial statements.

##### [205-972-45-7](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-7)

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Information about the operating fund shall present assets, liabilities, and the fund balance specifically associated with the common interest realty association's normal maintenance and service activities. For example, the operating fund shall include information about cash, assessments receivable, prepaid expenses, and trade payables. Property and equipment, if reported as assets, are generally reported in the operating fund. If the amount of property and equipment held by a common interest realty association is significant, the common interest realty association may account for it in a separate fund.

##### [205-972-45-8](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-8)

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The presentation of information about the fund for major repairs and replacements (the replacement fund) shall include information about assets, liabilities, and the fund balance specifically associated with the common interest realty association's long-term major repair and replacement activities. The fund includes all assets that are held, for example, for the future replacement of roofs, roads, and furniture (some common interest realty associations may have a deferred maintenance fund which is used for painting or refinishing of building exteriors). Those assets usually consist of cash, marketable securities, and short-term investments. Liabilities in that fund generally are for work done on contracts for major repairs and replacements.

##### [205-972-45-9](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-9)

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The statement of revenues and expenses shall present information about all assessments, other revenues, and expenses. All common interest realty association activities, except for replacement fund activities, shall be presented in the operating fund in the statement of revenues and expenses unless the common interest realty association has other funds such as a deferred maintenance fund or a capital improvement fund, and so forth. Depreciation shall be reported as an expense of the fund in which the asset is reported.

##### [205-972-45-10](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-10)

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The financial statements shall include a statement of changes in fund balances, which reconciles beginning and ending fund balances with results of operations for the period. The statement may be presented separately or may be combined with the statement of revenues and expenses. Permanent transfers between funds shall be presented as interfund transfers in the statement of changes in fund balances, not as revenues. For example, if the board of directors transfers excess operating funds to the replacement fund at the end of an operating year, the interfund transfer shall be shown in the statement of changes in fund balances, not by reclassifying revenues.

#### Interfund Receivables and Payables

##### [205-972-45-11](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-11)

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Common interest realty associations may have interfund receivables and payables resulting from any of the following:

1.  a
    
    Obligations of one fund are paid for with the assets of another fund.
    
2.  b
    
    Amounts assessed for the activities of one fund are collected, but not transferred, by another fund.

##### [205-972-45-12](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-12)

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Corresponding interfund receivables and payables shall be presented to highlight the transactions resulting in those balances and to provide information about amounts assessed and collected that were not used in accordance with the budget.

#### Unclassified Balance Sheets

##### [205-972-45-13](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-13)

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Common interest realty associations can generally present unclassified balance sheets. Common interest realty associations having significant commercial operations, however, should consider presenting classified balance sheets.

#### Cooperatives

##### [205-972-45-14](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-14)

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[Cooperatives](https://asc.understandingaccounting.org/glossary/c/#cooperative-housing-corporation "Also referred to as a coop, a cooperative housing corporation is an entity established as a corporation that owns the real estate, usually a multi-unit dwelling, and all improvements on it and is responsible for its maintenance and payment of debt service. Ownership in the corporation is evidenced by shares of stock owned by tenant-shareholders who are entitled to occupy a unit under a proprietary lease. The individual ownership interests in most cooperatives are structured as personal property interests, but some are structured as real property interests.") shall present all of the following:

1.  a
    
    A balance sheet
    
2.  b
    
    A statement of operations
    
3.  c
    
    A statement of changes in shareholders' equity
    
4.  d
    
    A statement of cash flows
    
5.  e
    
    Notes to financial statements
    
6.  f
    
    The supplementary information required by paragraph [972-235-50-3](https://asc.understandingaccounting.org/asc/235/972/#235-972-50-3).

##### [205-972-45-15](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-15)

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Statements of operations of cooperatives shall present information about all revenues and expenses. Reported revenues shall include all charges to tenant-shareholders and other income. If per-share data are deemed useful, they shall be considered for disclosure in the notes to the financial statements.

##### [205-972-45-16](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-16)

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A statement of retained earnings (deficit) may be combined with the statement of operations. If there is activity in paid-in capital, a separate statement of shareholders' equity should be prepared.

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## ASC 205-972-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/205/972/#50-disclosure)

SEC content: no

#### Cooperatives

##### [205-972-50-1](https://asc.understandingaccounting.org/asc/205/972/#205-972-50-1)

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Components of retained earnings or deficit shall not be disclosed. Allocating a portion of retained earnings to an amount equal to accumulated depreciation is an unacceptable practice.

##### [205-972-50-2](https://asc.understandingaccounting.org/asc/205/972/#205-972-50-2)

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The notes to the financial statements should disclose a [cooperative's](https://asc.understandingaccounting.org/glossary/c/#cooperative-housing-corporation "Also referred to as a coop, a cooperative housing corporation is an entity established as a corporation that owns the real estate, usually a multi-unit dwelling, and all improvements on it and is responsible for its maintenance and payment of debt service. Ownership in the corporation is evidenced by shares of stock owned by tenant-shareholders who are entitled to occupy a unit under a proprietary lease. The individual ownership interests in most cooperatives are structured as personal property interests, but some are structured as real property interests.") funding policy, if any, for future major repairs and replacements, as discussed in paragraph [972-235-50-2](https://asc.understandingaccounting.org/asc/235/972/#235-972-50-2).

#### Other Matters

##### [205-972-50-3](https://asc.understandingaccounting.org/asc/205/972/#205-972-50-3)

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Effective as of: not established by retrieval timestamps.


See paragraph [972-205-45-15](https://asc.understandingaccounting.org/asc/205/972/#205-972-45-15) for guidance on disclosing per-share information.