# ASC 323-30-60: Investments—Equity Method and Joint Ventures — Partnerships, Joint Ventures, and Limited Liability Entities — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/30/#60-relationships)

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## ASC 323-30-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/323/30/#60-relationships)

SEC content: no

#### Receivables

##### [323-30-60-1](https://asc.understandingaccounting.org/asc/323/30/#323-30-60-1)

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For guidance on accounting for an acquisition, development, and construction arrangement, see the [Acquisition, Development, and Construction Arrangements Subsection](https://asc.understandingaccounting.org/asc/310/10/#25-recognition) of Section 310-10-25.

##### [323-30-60-2](https://asc.understandingaccounting.org/asc/323/30/#323-30-60-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

#### Real Estate—General

##### [323-30-60-3](https://asc.understandingaccounting.org/asc/323/30/#323-30-60-3)

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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.

#### Collaborative Arrangements

##### [323-30-60-4](https://asc.understandingaccounting.org/asc/323/30/#323-30-60-4)

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For guidance on collaborative arrangements, see Topic 808.