# ASC 360-20-65: Property, Plant, and Equipment — Real Estate Sales — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/20/#65-transition-and-open-effective-date-information)

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## ASC 360-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/360/20/#65-transition-and-open-effective-date-information)

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##### [360-20-65-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-65-1)

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Paragraph superseded on 03/23/2010 after the end of the transition period stated in EITF Issue No. 07-6, "Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause."

##### [360-20-65-2](https://asc.understandingaccounting.org/asc/360/20/#360-20-65-2)

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Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2011-10, _Property, Plant, and Equipment (Topic 360): Derecognition of in Substance Real Estate—a Scope Clarification_.