{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/978/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"230","topic_title":"Statement of Cash Flows","subtopic":"230-978","subtopic_title":"Real Estate—Time-Sharing Activities","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-978-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_301196CA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Changes in <a href=\"/glossary/t/#time-sharing\" class=\"term\" title=\"An arrangement in which a seller sells or conveys the right to occupy a dwelling unit for specified periods in the future. Forms of time-sharing arrangements include but are not limited to fixed and floating time, interval ownership, undivided interests, points programs, vacation clubs, right-to-use arrangements such as tenancy-for-years arrangements, and arrangements involving special-purpose entities. In this context, an undivided interest is a time-sharing arrangement that involves a tenant-in-common interest in a condominium unit or entire improved property, and in which the interest holder is assigned a specific period (generally, a specific week). The interest holder is also assigned a specific unit if the undivided interest is in the entire improved property.\"><span>time-sharing</span></a> notes receivable, including sales of the notes, shall be reported in the statement of cash flows as cash flows from operating activities. </span></span></div></div>","snippet":"Changes in time-sharing notes receivable, including sales of the notes, shall be reported in the statement of cash flows as cash flows from operating activities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2422dc58b4b84f986c3eb0bf4f97644fda2289a55e2cd6132d84eed6d8f1ddd1","downloaded_from":"2026-09-09T23:14:06.654Z","last_downloaded_at":"2026-09-09T23:14:06.654Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479235","source_sha256":"43866be95f3a4f2a641392c00ccaf3e8351abeb01f155eb757c7dc7fcc0781fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d205572feec328b45fd322f82412465b81374e6d2cf73a65528a1170ea4a4f30","downloaded_from":"2026-09-09T23:14:06.654Z","last_downloaded_at":"2026-09-09T23:14:06.654Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479235","source_sha256":"43866be95f3a4f2a641392c00ccaf3e8351abeb01f155eb757c7dc7fcc0781fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:488916902df5467880bc3ba1df715a59617d6caf3de3bc5847ab65e8da91a099","downloaded_from":"2026-09-09T23:14:06.654Z","last_downloaded_at":"2026-09-09T23:14:06.654Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479235","source_sha256":"43866be95f3a4f2a641392c00ccaf3e8351abeb01f155eb757c7dc7fcc0781fc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:488916902df5467880bc3ba1df715a59617d6caf3de3bc5847ab65e8da91a099","downloaded_from":"2026-09-09T23:14:06.654Z","last_downloaded_at":"2026-09-09T23:14:06.654Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479235","source_sha256":"43866be95f3a4f2a641392c00ccaf3e8351abeb01f155eb757c7dc7fcc0781fc"}}