# ASC 360-944-25: Property, Plant, and Equipment — Financial Services—Insurance — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/944/#25-recognition)

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## ASC 360-944-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/360/944/#25-recognition)

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##### [360-944-25-1](https://asc.understandingaccounting.org/asc/360/944/#360-944-25-1)

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Real estate shall be classified either as an investment (real estate investments) or as real estate used in the insurance entity's operations (real estate used in the business), depending on its predominant use.