# ASC 360-944-05: Property, Plant, and Equipment — Financial Services—Insurance — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/944/#05-overview-and-background)

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## ASC 360-944-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/360/944/#05-overview-and-background)

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##### [360-944-05-1](https://asc.understandingaccounting.org/asc/360/944/#360-944-05-1)

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This Subtopic provides guidance to insurance entities on accounting for and financial reporting of real estate.