{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/974/","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.","number":"323-974","topic":"323","title":"Real Estate—Real Estate Investment Trusts","area":"Assets","paragraphs":7,"summary":"This Subtopic tells a REIT how to account for its investment in a \"service corporation\" — an affiliated entity, typically holding non-qualifying REIT activities, whose voting stock is largely held by others. Even without a voting majority, listed factors (activities performed primarily for the REIT, economic benefits flowing to the REIT, common board members/officers, nominal outside equity, management influence, access to financial information) indicate the REIT has at least significant influence, requiring the equity method or consolidation based on facts and circumstances (323-974-25-1). Service corporations that are variable interest entities are excluded and are instead evaluated under the VIE Subsections of Section 810-10.","concepts":["real estate investment trust","service corporation","significant influence","equity method","consolidation","variable interest entity","nominal outside equity","facts and circumstances assessment"],"categories":["Recognition","Consolidation","Industry-specific","Subsequent measurement"],"level":"intermediate","topic_title":"Investments—Equity Method and Joint Ventures","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-974-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL76757789-162238\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/323/974/#323-974-25-1\" class=\"xref\">974-323-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n974-323-25-1 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8df941d5a16000ab7f1d63af6950ea2279c8013f1e326a83c9af00c76cff92ef","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:04.021Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478677","source_sha256":"948fce433d21a70456d08d1e9f24b7fd29345f193fde4ef4d223166e45ae5eda"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7d00af89a3f644482582bad89f59353454f841cb14c1bf2b0055ed5dabe2395","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:04.021Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478677","source_sha256":"948fce433d21a70456d08d1e9f24b7fd29345f193fde4ef4d223166e45ae5eda"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e3a49b69d44fe4f1e6ad579f203c5926cce14a0408c1128abf1f754701ca86","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:04.021Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478677","source_sha256":"948fce433d21a70456d08d1e9f24b7fd29345f193fde4ef4d223166e45ae5eda"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-974-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic addresses recognition and measurement issues for investments of <a href=\"/glossary/r/#real-estate-investment-trust\" class=\"term\" title=\"Real estate investment trusts generally are formed as trusts, associations, or corporations. They employ equity capital, coupled with substantial amounts of debt financing, in making real estate loans and investments. Real estate investment trusts must distribute substantially all of their taxable income to their shareholders annually in order to retain their favorable tax status (that is, dividends paid are treated as deductions in arriving at taxable income).\"><span>real estate investment trusts</span></a>, including the accounting for related <a href=\"/glossary/s/#service-corporation\" class=\"term\" title=\"A real estate investment trust may establish a service corporation to perform services for the real estate investment trust or for third parties. Service corporations may provide property management and leasing services, as well as services to acquire, develop, construct, finance, or sell real estate projects.\"><span>service corporations</span></a>.</div></div>","snippet":"This Subtopic addresses recognition and measurement issues for investments of real estate investment trusts, including the accounting for related service corporations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f966bad98df07d23ad42b3d60ca3d1b888acd3b449a1820ad7707e18af4f6efb","downloaded_from":"2026-09-09T23:43:05.989Z","last_downloaded_at":"2026-09-09T23:43:05.989Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478169","source_sha256":"26e473e5db7bec457f3e40bc1179e2cc4498c8c69fc78396d224dcd12a276afe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a85ccab07d86a1274084743f06150d34b4fa5e562b13eda862d7290d2f76742","downloaded_from":"2026-09-09T23:43:05.989Z","last_downloaded_at":"2026-09-09T23:43:05.989Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478169","source_sha256":"26e473e5db7bec457f3e40bc1179e2cc4498c8c69fc78396d224dcd12a276afe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4e3bcfff7013f825dfc1c35850054d7facf93217cdfc3985e3868b208a019b2","downloaded_from":"2026-09-09T23:43:05.989Z","last_downloaded_at":"2026-09-09T23:43:05.989Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478169","source_sha256":"26e473e5db7bec457f3e40bc1179e2cc4498c8c69fc78396d224dcd12a276afe"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"323-974-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-D8DE7A33-B082-4C60-A04C-427F8169FE67.ditamap\" class=\"ditamap\">974-10-15</a>, with specific exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 974-10-15, with specific exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bbc232d992fb54706ddb3bfa4065c855e322f1f3c4cd69f045c467b1cd6d420","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f804587f3cf1de5fa3c155ee5d85de8129baf41d36807b21c0e5d2f037701f3d","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"323-974-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to the following entities:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/glossary/s/#service-corporation\" class=\"term\" title=\"A real estate investment trust may establish a service corporation to perform services for the real estate investment trust or for third parties. Service corporations may provide property management and leasing services, as well as services to acquire, develop, construct, finance, or sell real estate projects.\"><span>Service corporations</span></a> that are not variable interest entities (VIEs).</div></li></ol></div></div>","snippet":"The guidance in this Subtopic applies to the following entities:\n(a) Service corporations that are not variable interest entities (VIEs).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f9b89568c81f9bb61b9fee90ed092e66fc2149461e1a887851610e3879de1d6","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}},{"citation":"323-974-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic does not apply to the following entities:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Service corporations that are VIEs (see the Variable Interest Entities Subsections of Section <a altsource=\"GUID-9B4F57B8-8A6A-4E11-A70A-756C69E6D16B.ditamap\" class=\"ditamap\">810-10</a>).</div></li></ol></div></div>","snippet":"The guidance in this Subtopic does not apply to the following entities:\n(a) Service corporations that are VIEs (see the Variable Interest Entities Subsections of Section 810-10).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:233511c07f654fafb5942b1d3115c8b4b808715f6d4e6ea1a120cb992d7732f3","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b076faad5f9c10eb0f1063293b2deb247748e8934902144b532e46dfddd5968","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b700f505d2d903df84ddc73fd01b853ae7e11f5656a09bb3fb5b64d5b3502f6","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Service Corporations","paragraphs":[{"citation":"323-974-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2C125595-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The existence of some or all of the following factors indicates that the <a href=\"/glossary/r/#real-estate-investment-trust\" class=\"term\" title=\"Real estate investment trusts generally are formed as trusts, associations, or corporations. They employ equity capital, coupled with substantial amounts of debt financing, in making real estate loans and investments. Real estate investment trusts must distribute substantially all of their taxable income to their shareholders annually in order to retain their favorable tax status (that is, dividends paid are treated as deductions in arriving at taxable income).\"><span>real estate investment trust</span></a> has the ability to exercise at least significant influence over the <a href=\"/glossary/s/#service-corporation\" class=\"term\" title=\"A real estate investment trust may establish a service corporation to perform services for the real estate investment trust or for third parties. Service corporations may provide property management and leasing services, as well as services to acquire, develop, construct, finance, or sell real estate projects.\"><span>service corporation</span></a> and that, accordingly, the real estate investment trust should </span></span><span class=\"sfragment\" id=\"sfr_2C1256AE-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">either account for its investment under the equity method or should consolidate the investee.</span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C125797-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The service corporation performs activities primarily for the real estate investment trust. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C12587E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Substantially all of the economic benefits in the service corporation flow to the real estate investment trust. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C125962-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The real estate investment trust has the ability to designate a seat on the board of directors of the service corporation. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C125A34-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The real estate investment trust and the service corporation have common board members. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C125B08-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The real estate investment trust and the service corporation have common officers, employees, or both. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">f</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C125BD7-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The owners of the majority voting stock of the service corporation have not contributed substantial equity to the service corporation. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">g</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C125CA6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The views of the real estate investment's management influence the operations of the service corporation. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">h</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2C125D7F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The real estate investment trust is able to obtain financial information from the service corporation that is needed to apply the equity method of accounting to its investment in the service corporation. </span></span></div></li></ol><span class=\"sfragment\" id=\"sfr_2C125E49-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The determination of whether the real estate investment trust should use the equity method of accounting for its investment in the service corporation or consolidate the service corporation in its financial statements should be based on facts and circumstances. </span></span></div></div>","snippet":"The existence of some or all of the following factors indicates that the real estate investment trust has the ability to exercise at least significant influence over the service corporation and that, accordingly, the rea…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09c0db7606321c0174f61e412713d9034d5e1d9637522ba9b3af529835a52f54","downloaded_from":"2026-09-09T23:43:16.668Z","last_downloaded_at":"2026-09-09T23:43:16.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479110","source_sha256":"17101f35ba509b64594e2272267aa6d4b25277cefaba31f864fa8129e13b7720"}},{"citation":"323-974-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1afba76c00720cfcc9c032ed769736e1e94fba617059a3741a06baaf6afa3062","downloaded_from":"2026-09-09T23:43:16.668Z","last_downloaded_at":"2026-09-09T23:43:16.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479110","source_sha256":"17101f35ba509b64594e2272267aa6d4b25277cefaba31f864fa8129e13b7720"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aff481eb17942821403e90900486f7b65a1aa1c8868217d60ef784464c85c5c7","downloaded_from":"2026-09-09T23:43:16.668Z","last_downloaded_at":"2026-09-09T23:43:16.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479110","source_sha256":"17101f35ba509b64594e2272267aa6d4b25277cefaba31f864fa8129e13b7720"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c44679788d7eb0aab3ab0bc7ddda1a861ea4c9f578515a9e514a749e4a20eb5","downloaded_from":"2026-09-09T23:43:16.668Z","last_downloaded_at":"2026-09-09T23:43:16.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479110","source_sha256":"17101f35ba509b64594e2272267aa6d4b25277cefaba31f864fa8129e13b7720"}}],"enrichment":{"summary":"This Subtopic tells a REIT how to account for its investment in a \"service corporation\" — an affiliated entity, typically holding non-qualifying REIT activities, whose voting stock is largely held by others. Even without a voting majority, listed factors (activities performed primarily for the REIT, economic benefits flowing to the REIT, common board members/officers, nominal outside equity, management influence, access to financial information) indicate the REIT has at least significant influence, requiring the equity method or consolidation based on facts and circumstances (323-974-25-1). Service corporations that are variable interest entities are excluded and are instead evaluated under the VIE Subsections of Section 810-10.","key_points":["The Subtopic addresses recognition and measurement for REIT investments, including accounting for related service corporations (323-974-05-1).","Scope follows Section 974-10-15 and covers only service corporations that are not variable interest entities (323-974-15-2); service corporations that are VIEs are scoped out and evaluated under the Variable Interest Entities Subsections of Section 810-10 (323-974-15-3).","Presence of some or all of eight enumerated factors indicates the REIT has the ability to exercise at least significant influence over the service corporation, so the REIT must apply the equity method or consolidate (323-974-25-1).","Indicative factors include: the service corporation performs activities primarily for the REIT; substantially all economic benefits flow to the REIT; the REIT can designate a board seat; common board members, officers, or employees (323-974-25-1(a)–(e)).","Additional factors include: majority voting stockholders of the service corporation have not contributed substantial equity; REIT management's views influence operations; and the REIT can obtain the financial information needed to apply the equity method (323-974-25-1(f)–(h)).","The choice between equity method and consolidation is a facts-and-circumstances determination, not a bright-line voting-percentage test (323-974-25-1)."],"categories":["Recognition","Consolidation","Industry-specific","Subsequent measurement"],"audience_level":"intermediate","student_note":"Classic trap: students assume that because a REIT holds only nonvoting or minority stock in a service corporation, cost or fair value accounting applies — but the listed influence indicators usually force equity method or consolidation. Always check first whether the service corporation is a VIE, because if it is, this Subtopic does not apply and ASC 810-10's VIE model governs.","related_topics":["323-10","810-10","974-10","974-810","325-20"],"key_concepts":["real estate investment trust","service corporation","significant influence","equity method","consolidation","variable interest entity","nominal outside equity","facts and circumstances assessment"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0725a4db3b7cf8b000e10cf556e56f25392708bb6c42a469230c06ef504e8092","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:16.668Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"810-974","title":"Real Estate—Real Estate Investment 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