# ASC 360-20-55: Property, Plant, and Equipment — Real Estate Sales — 55 Implementation Guidance and Illustrations Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/360/20/#55-implementation-guidance-and-illustrations) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:64b9a71b9468620e29055867141e936602c500381ef70b9668d7014a5b385d14 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-20-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/360/20/#55-implementation-guidance-and-illustrations) SEC content: no ##### [360-20-55-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:f9afea5a2a2ad49aec2a0e3d78721f30d95d2d21cecc583f390c0dffe6152e8f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-41](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:cb097a9cd4a93efdcccccddac442539dcc277b325d159c5830b387cfc8b4b4cc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-42](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:ed291ff03526cd8ec0e1d6100d51121f71d3ce407b7e6674b858de5e7909567b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-43](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:d250cc31db2596455b0bb1d50bfd0f84d029e4f905e0b3f3111d3e2e60f255f4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-45](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:dddbc4981bc8da3ba1c498aa56e778e696e8e14e43fbabdddafc057f6b64e29d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-69](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-69) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:342703a66953248dcee55834971defe7971dac571881e4c25e6f45634ced91cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-70](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-70) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:a0e65917ddce171fafd624cae008a0f00b2ad0a906bef181cba21894956da856 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-71](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-71) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:dda13ba36e9245c436abce18a0cae394c1ddb424be518398ddddb34263c3a0cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-72](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-72) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:90fa47e2e5efa19adf880e78ebd162f261dd9144b9859697062faf977e7373b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-73](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-73) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:d1a2dd9ac6cdfca785631ac89a07d6e0d17ea7b6f74d9323b0c4de7bd2d64663 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-77](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-77) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:f9ed9762c9d098f8494ee92a16ab12cb3cd8de38f98a4ed261890d7458d80c73 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).