# ASC 330-976-50: Inventory — Real Estate—Retail Land — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/976/#50-disclosure)

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## ASC 330-976-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/330/976/#50-disclosure)

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##### [330-976-50-1](https://asc.understandingaccounting.org/asc/330/976/#330-976-50-1)

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

1.  a
    
    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
    
2.  b
    
    Recorded obligations for improvements.