# ASC 230-978-45: Statement of Cash Flows — Real Estate—Time-Sharing Activities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 230-978-45: 45 Other Presentation Matters

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##### [230-978-45-1](https://asc.understandingaccounting.org/asc/230/978/#230-978-45-1)

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Changes in [time-sharing](https://asc.understandingaccounting.org/glossary/t/#time-sharing "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.") notes receivable, including sales of the notes, shall be reported in the statement of cash flows as cash flows from operating activities.