{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/976/#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":"330","topic_title":"Inventory","subtopic":"330-976","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":"330-976-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2E91641E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Disclosures by entities with retail land sales operations shall include both 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_2E9165CA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Estimated total costs and estimated dates of expenditures for improvements for major areas from which sales are being made over 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_2E916714-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Recorded obligations for improvements. </span></span></div></li></ol></div></div>","snippet":"Disclosures by entities with retail land sales operations shall include both of the following:\n(a) Estimated total costs and estimated dates of expenditures for improvements for major areas from which sales are being mad…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9942bebf4570df633f9b66d6d3d9f2c26b3c9876a5dacfaca13c70a21baf08b4","downloaded_from":"2026-09-09T23:53:30.083Z","last_downloaded_at":"2026-09-09T23:53:30.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478253","source_sha256":"d4ceee207cc94439aef011b680653ccb863bdccd994392214c1b8e021761b3da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:473b8755160a364884b9c82b044b367b29390ffbc5f447f1a28a992ff3643216","downloaded_from":"2026-09-09T23:53:30.083Z","last_downloaded_at":"2026-09-09T23:53:30.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478253","source_sha256":"d4ceee207cc94439aef011b680653ccb863bdccd994392214c1b8e021761b3da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac2c8d6c9cb07b95c4ac892ead02eb721b75f73bb74bc399ad81245851983179","downloaded_from":"2026-09-09T23:53:30.083Z","last_downloaded_at":"2026-09-09T23:53:30.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478253","source_sha256":"d4ceee207cc94439aef011b680653ccb863bdccd994392214c1b8e021761b3da"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac2c8d6c9cb07b95c4ac892ead02eb721b75f73bb74bc399ad81245851983179","downloaded_from":"2026-09-09T23:53:30.083Z","last_downloaded_at":"2026-09-09T23:53:30.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478253","source_sha256":"d4ceee207cc94439aef011b680653ccb863bdccd994392214c1b8e021761b3da"}}