# ASC 310-976-50: Receivables — Real Estate—Retail Land — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/976/#50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:34:03.583Z to 2026-09-09T23:34:03.583Z

Record version: sha256:864f107121753f4da7d27a9ee4a092c00c6567eaadb7939d69bd24cc9bd7dac3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-976-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/976/#50-disclosure)

SEC content: no

##### [310-976-50-1](https://asc.understandingaccounting.org/asc/310/976/#310-976-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:34:03.583Z to 2026-09-09T23:34:03.583Z

Record version: sha256:d8796684426a4832bcb06a820ad9311d63980b5470b701c602eba3d9835df996

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Disclosures by entities with retail land sales operations shall include all of the following:

1.  a
    
    Maturities of accounts receivable for each of the five years following the date of the financial statements
    
2.  b
    
    Delinquent accounts receivable and the method(s) for determining delinquency
    
3.  c
    
    The weighted average and range of stated interest rates of receivables.