{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/976/#50-disclosure","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":"310","topic_title":"Receivables","subtopic":"310-976","subtopic_title":"Real Estate—Retail Land","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-976-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2E6FBC72-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Disclosures by entities with retail land sales operations shall include all of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2E6FBD79-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Maturities of accounts receivable for each of the five years following the date of the financial statements </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2E6FBE42-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Delinquent accounts receivable and the method(s) for determining delinquency </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2E6FBEFD-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The weighted average and range of stated interest rates of receivables. </span></span></div></li></ol></div></div>","snippet":"Disclosures by entities with retail land sales operations shall include all of the following:\n(a) Maturities of accounts receivable for each of the five years following the date of the financial statements\n(b) Delinquent…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8796684426a4832bcb06a820ad9311d63980b5470b701c602eba3d9835df996","downloaded_from":"2026-09-09T23:34:03.583Z","last_downloaded_at":"2026-09-09T23:34:03.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477332","source_sha256":"d0006a72d552dac7c382bbfde7a67767af99929d0219320f84ed0e4f696ddab9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad94d633e16c306083dbadb92934c0ec794c8b7b6123cdf1fcb375bfb7aa32d","downloaded_from":"2026-09-09T23:34:03.583Z","last_downloaded_at":"2026-09-09T23:34:03.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477332","source_sha256":"d0006a72d552dac7c382bbfde7a67767af99929d0219320f84ed0e4f696ddab9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:864f107121753f4da7d27a9ee4a092c00c6567eaadb7939d69bd24cc9bd7dac3","downloaded_from":"2026-09-09T23:34:03.583Z","last_downloaded_at":"2026-09-09T23:34:03.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477332","source_sha256":"d0006a72d552dac7c382bbfde7a67767af99929d0219320f84ed0e4f696ddab9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:864f107121753f4da7d27a9ee4a092c00c6567eaadb7939d69bd24cc9bd7dac3","downloaded_from":"2026-09-09T23:34:03.583Z","last_downloaded_at":"2026-09-09T23:34:03.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477332","source_sha256":"d0006a72d552dac7c382bbfde7a67767af99929d0219320f84ed0e4f696ddab9"}}