{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/20/","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","number":"360-20","topic":"360","title":"Real Estate Sales","area":"Assets","paragraphs":160,"summary":"ASC 360-20 formerly contained the specialized U.S. GAAP for recognizing profit on sales of real estate (the old FASB Statement No. 66 model with full accrual, installment, cost recovery, deposit, and percentage-of-completion methods, plus sale-leaseback and continuing-involvement rules). Every paragraph in the subtopic has been superseded — mostly by ASU 2014-09 (Revenue from Contracts with Customers) and ASU 2016-02 (Leases). Sales of real estate are now accounted for under ASC 606 if the counterparty is a customer, or under ASC 610-20 for sales of nonfinancial assets to noncustomers, with sale-leaseback transactions governed by ASC 842-40.","concepts":["superseded guidance","real estate sales","profit recognition","in-substance real estate","sale-leaseback","continuing involvement","derecognition of nonfinancial assets","transition period"],"categories":["Derecognition","Revenue","Leases","Transition and effective dates"],"level":"intermediate","topic_title":"Property, Plant, and Equipment","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL20225471-158267\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Conduit Debt Securities</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#conduit-debt-securities\" class=\"term\" title=\"Certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.\"><span>Conduit Debt Security</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Cost Recovery Method</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Deposit Method</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Fair Value</strong> (2nd def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (3rd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Installment Method</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Integral Equipment</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Market Participants</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Nonpublic Entity</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonpublic-entity\" class=\"term\" title=\"Any entity that does not meet any of the following conditions: Its debt or equity securities trade in a public market either on a stock exchange (domestic or foreign) or in an over-the-counter market, including securities quoted only locally or regionally. It is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). It files with a regulatory agency in preparation for the sale of any class of debt or equity securities in a public market. It is required to file or furnish financial statements with the Securities and Exchange Commission. It is controlled by an entity covered by criteria (a) through (d).\"><span>Nonpublic Entity</span></a> (1st def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Orderly Transaction</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Reduced-Profit Method</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Related Parties</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Sale-Leaseback Accounting</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#sale-leaseback-accounting\" class=\"term\" title=\"Glossary term superseded by Accounting Standards Update No. 2016-02.\"><span>Sale-Leaseback Accounting</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/360/10/#360-10-05-1\" class=\"xref\">360-10-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-05-1\" class=\"xref\">360-20-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/10/#360-10-05-2\" class=\"xref\">360-10-05-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/10/#360-10-15-1\" class=\"xref\">360-10-15-1 through 15-6</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-15-1\" class=\"xref\">360-20-15-1 through 15-3</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-15-3\" class=\"xref\">360-20-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-10/\" class=\"xref\">Accounting Standards Update No. 2011-10</a></td><td class=\"entry\">12/14/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-15-4\" class=\"xref\">360-20-15-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-15-5\" class=\"xref\">360-20-15-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-15-7\" class=\"xref\">360-20-15-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-15-8\" class=\"xref\">360-20-15-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-15-10\" class=\"xref\">360-20-15-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-40-1\" class=\"xref\">360-20-40-1 through 40-64</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-55-1\" class=\"xref\">360-20-55-1 through 55-10</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-55-2\" class=\"xref\">360-20-55-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-3E437879-1E44-404B-9158-F773EC3BA12E.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-17 (PDF)</a></td><td class=\"entry\">09/02/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-55-3\" class=\"xref\">360-20-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-55-10\" class=\"xref\">360-20-55-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-55-10\" class=\"xref\">360-20-55-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-55-11\" class=\"xref\">360-20-55-11</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-55-12\" class=\"xref\">360-20-55-12 through 55-17</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-55-18\" class=\"xref\">360-20-55-18</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-55-19\" class=\"xref\">360-20-55-19 through 55-67</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-55-21\" class=\"xref\">360-20-55-21</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-55-68\" class=\"xref\">360-20-55-68 through 55-77</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-55-68\" class=\"xref\">360-20-55-68 through 55-77</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-10/\" class=\"xref\">Accounting Standards Update No. 2011-10</a></td><td class=\"entry\">12/14/2011</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/360/20/#360-20-60-1\" class=\"xref\">360-20-60-1 through 60-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/20/#360-20-65-2\" class=\"xref\">360-20-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-10/\" class=\"xref\">Accounting Standards Update No. 2011-10</a></td><td class=\"entry\">12/14/2011</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nConduit Debt Securities | Superseded | Accounting Standards Update No. 2016-02 | 02/25/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1bcf9fc219443bc833993e0e40dcf74b53b70289df6be776c973e386bdb5a96","downloaded_from":"2026-09-10T00:06:36.995Z","last_downloaded_at":"2026-09-10T00:06:36.995Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1d4914654feddc99099c2b639918b0716caf9db3a3799ba4dee18423d5cb301","downloaded_from":"2026-09-10T00:06:40.180Z","last_downloaded_at":"2026-09-10T00:06:40.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482429","source_sha256":"c782b6a0d166b7402d48a466717b2acd6c5f2490c3f7aa93e4b221c4bcbf9f00"}},{"citation":"360-20-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1600c73ed4eadd7ac11203124899cb7498c3ea52c0791112898ae8b29c1d2fd9","downloaded_from":"2026-09-10T00:06:40.180Z","last_downloaded_at":"2026-09-10T00:06:40.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"asc-body\"><div class=\"norm-text\">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.\"</div></div>","snippet":"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 Inc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:784c2c85b5df097410286ed75154dd82e026bc97d87d79c76d5dfd118bc2e23a","downloaded_from":"2026-09-10T00:07:01.124Z","last_downloaded_at":"2026-09-10T00:07:01.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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and continuing-involvement rules). Every paragraph in the subtopic has been superseded — mostly by ASU 2014-09 (Revenue from Contracts with Customers) and ASU 2016-02 (Leases). Sales of real estate are now accounted for under ASC 606 if the counterparty is a customer, or under ASC 610-20 for sales of nonfinancial assets to noncustomers, with sale-leaseback transactions governed by ASC 842-40.","key_points":["The entire subtopic is a shell: 360-20-05, 15, 40, 55, and 60 paragraphs are marked 'Paragraph superseded by Accounting Standards Update No. 2016-02,' and several implementation guidance paragraphs (360-20-55-11, 55-18, 55-68 through 55-77) were superseded by ASU 2014-09.","The transition paragraphs in Section 65 are also gone: 360-20-65-1 was superseded on 03/23/2010 (end of the EITF Issue No. 07-6 buy-sell clause transition period) and 360-20-65-2 on 06/26/2015 (end of the ASU 2011-10 in-substance real estate transition period).","Because ASU 2014-09 eliminated the real-estate-specific profit recognition model, a sale of real estate to a customer is now evaluated under ASC 606, including the control-transfer criteria in 606-10-25-30 and the repurchase-agreement guidance in 606-10-55-66 through 55-78.","Sales or transfers of nonfinancial assets, including in-substance real estate, to counterparties that are not customers are accounted for under ASC 610-20, which applies the ASC 606 control and measurement concepts to derecognition.","Sale-leaseback transactions involving real estate, formerly subject to the continuing-involvement and deposit-method restrictions in this subtopic, are now governed by ASC 842-40 following ASU 2016-02.","Because no operative guidance remains, no recognition, measurement, presentation, or disclosure requirement may be sourced to 360-20; citing it as authoritative support is an error."],"categories":["Derecognition","Revenue","Leases","Transition and effective dates"],"audience_level":"intermediate","student_note":"Historically one of the most-tested areas of GAAP (full accrual vs. installment vs. deposit method), ASC 360-20 is now entirely superseded — the common mistake is applying the old 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