# ASC 360-944-30: Property, Plant, and Equipment — Financial Services—Insurance — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/944/#30-initial-measurement)

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## ASC 360-944-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/360/944/#30-initial-measurement)

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#### Real Estate Acquired in Settling Certain Claims

##### [360-944-30-1](https://asc.understandingaccounting.org/asc/360/944/#360-944-30-1)

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Real estate acquired in settling mortgage guaranty and title insurance claims shall be measured initially at [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.").

#### Real Estate Investments

##### [360-944-30-2](https://asc.understandingaccounting.org/asc/360/944/#360-944-30-2)

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Real estate investments shall be measured initially at cost.