{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/30/#60-relationships","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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-30","subtopic_title":"Partnerships, Joint Ventures, and Limited Liability Entities","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Receivables","paragraphs":[{"citation":"323-30-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on accounting for an acquisition, development, and construction arrangement, see the <a href=\"/asc/310/10/#25-recognition\" class=\"xref\">Acquisition, Development, and Construction Arrangements Subsection</a> of Section 310-10-25.</div></div>","snippet":"For guidance on accounting for an acquisition, development, and construction arrangement, see the Acquisition, Development, and Construction Arrangements Subsection of Section 310-10-25.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b09d57e4cb93595b9a02d3fcfd0cb185a303bb50a68ce35920a3b394b9ed4c","downloaded_from":"2026-09-09T23:40:55.235Z","last_downloaded_at":"2026-09-09T23:40:55.235Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481588","source_sha256":"c315b341923b9a43fc68ce893943a6c49532627157b79e4bf873974ef4624ee2"}},{"citation":"323-30-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:935272efce1d09fc25ecebb32a424340baa1a034bead61e03f9c8cbb4c67cfa2","downloaded_from":"2026-09-09T23:40:55.235Z","last_downloaded_at":"2026-09-09T23:40:55.235Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481588","source_sha256":"c315b341923b9a43fc68ce893943a6c49532627157b79e4bf873974ef4624ee2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72b09866fc3e1463b03d869f1ebe454fe465a4d30942312719027f6ae0734abf","downloaded_from":"2026-09-09T23:40:55.235Z","last_downloaded_at":"2026-09-09T23:40:55.235Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481588","source_sha256":"c315b341923b9a43fc68ce893943a6c49532627157b79e4bf873974ef4624ee2"}},{"block":null,"heading":"Real Estate—General","paragraphs":[{"citation":"323-30-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B0F99016-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on an investment in real estate or real estate development projects in a form that otherwise would be within the scope of this Subtopic, see Subtopic <a altsource=\"GUID-26E687CD-4CD6-4C7F-BDED-FF2034381AB8.ditamap\" class=\"ditamap\">970-323</a>. </span></span></div></div>","snippet":"For guidance on an investment in real estate or real estate development projects in a form that otherwise would be within the scope of this Subtopic, see Subtopic 970-323.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:494b5daa71cc78f6a255c4b2e5d0897782d7b53f00758b6329d8f69c162ec2b4","downloaded_from":"2026-09-09T23:40:55.235Z","last_downloaded_at":"2026-09-09T23:40:55.235Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481588","source_sha256":"c315b341923b9a43fc68ce893943a6c49532627157b79e4bf873974ef4624ee2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c1b985836b2eb3d40bd08ff2866a2e416c98d96312d19143611164d3213f8ff","downloaded_from":"2026-09-09T23:40:55.235Z","last_downloaded_at":"2026-09-09T23:40:55.235Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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