# ASC 230-970-05: Statement of Cash Flows — Real Estate—General — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/970/#05-overview-and-background)

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## ASC 230-970-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/230/970/#05-overview-and-background)

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##### [230-970-05-1](https://asc.understandingaccounting.org/asc/230/970/#230-970-05-1)

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This Subtopic provides cash flow classification guidance regarding cash payments to purchase real estate.