# ASC 360-20-60: Property, Plant, and Equipment — Real Estate Sales — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/20/#60-relationships)

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): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z

Record version: sha256:f7de5caf871f142da46176773628c6fafbd19e9f8bf8ce78ef650c5330c8004a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 360-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/360/20/#60-relationships)

SEC content: no

##### [360-20-60-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z

Record version: sha256:1f7ea807c6f657ecd1c9d9a2bafe78c38f3f1a32e74ec62deeae2e8e7d215ed2

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-60-2](https://asc.understandingaccounting.org/asc/360/20/#360-20-60-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z

Record version: sha256:83afc07984660090db1925599f53783ffe27640bdc1d2d69a434e467d1394b75

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-60-3](https://asc.understandingaccounting.org/asc/360/20/#360-20-60-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z

Record version: sha256:943d20ce33b8a6c169c5d45b8caf56b510b372aff4185339d62f8261681ba3b5

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/)