# ASC 360-10-60: Property, Plant, and Equipment — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/10/#60-relationships)

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## ASC 360-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/360/10/#60-relationships)

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#### Real Estate—Real Estate Investment Trusts

##### [360-10-60-1](https://asc.understandingaccounting.org/asc/360/10/#360-10-60-1)

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For a discussion of the appropriate accounting affecting property, plant, and equipment by a real estate investment trust for operating support from its adviser, see paragraph [974-720-25-2](https://asc.understandingaccounting.org/asc/720/974/#720-974-25-2).