{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/944/","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":"360-944","topic":"360","title":"Financial Services—Insurance","area":"Assets","paragraphs":22,"summary":"This subtopic tells insurance entities how to account for and report real estate. Real estate is classified by predominant use as either a real estate investment or real estate used in the business, and real estate acquired in settling mortgage guaranty and title insurance claims is a third, separately reported category measured initially at fair value (investments are measured at cost, then cost less accumulated depreciation). Depreciation and impairment charges follow the balance sheet classification — investment income/realized gains and losses for investments, and adjustments to claim costs incurred for real estate acquired in settling claims.","concepts":["real estate investments","real estate used in the business","real estate acquired in settling claims","predominant use classification","claim costs incurred","realized gains and losses","investment income","other-than-temporary impairment"],"categories":["Inventory and PP&E","Industry-specific","Impairment","Presentation"],"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":"360-944-00-1","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=\"SL76757216-165632\"><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\"><a href=\"/asc/360/944/#360-944-35-1\" class=\"xref\">944-360-35-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-40-2\" class=\"xref\">944-360-40-2</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\"><a href=\"/asc/360/944/#360-944-40-3\" class=\"xref\">944-360-40-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a></td><td class=\"entry\">11/15/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-45-3\" class=\"xref\">944-360-45-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-45-4\" class=\"xref\">944-360-45-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-45-5\" class=\"xref\">944-360-45-5</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-50-1\" class=\"xref\">944-360-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-360-35-1 | Amended | Accounting Standards Update No. 2018-09 | 07/16/2018 |\n944-360-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ef0a5ddca025f59d6a979f7c9dfce7e1547a23d79643d54668a3f03b2dac709","downloaded_from":"2026-09-10T00:09:52.264Z","last_downloaded_at":"2026-09-10T00:09:52.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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entities on accounting for and financial reporting of real estate.</div></div>","snippet":"This Subtopic provides guidance to insurance entities on accounting for and financial reporting of real estate.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a9095c6e4d5dc7f152115059f88ca57f86d29a5ed94882df8e7dd12b79ee46a","downloaded_from":"2026-09-10T00:09:56.079Z","last_downloaded_at":"2026-09-10T00:09:56.079Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-6D9C18A3-ADAA-4660-A6E4-06A364A6BB5D.ditamap\" class=\"ditamap\">944-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22d6ad4b6874adaed7b77b681305022d26774012533461aeece77c69ed1d802e","downloaded_from":"2026-09-10T00:09:57.909Z","last_downloaded_at":"2026-09-10T00:09:57.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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id=\"sfr_01808F95-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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. </span></span></div></div>","snippet":"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.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a3d5d6ba0182ca0b7e1ba94cb676556fa398f0c3dc64a68822da882f7c9738e","downloaded_from":"2026-09-10T00:10:03.205Z","last_downloaded_at":"2026-09-10T00:10:03.205Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478935","source_sha256":"114a53e8f2f806304a283651ed74710df06f243aa9102c5d2631d51f19f7a446"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bba21dedd9b75f7b1cecd7aa2478be1f242ee671fc81184bc30e28670541c8b","downloaded_from":"2026-09-10T00:10:03.205Z","last_downloaded_at":"2026-09-10T00:10:03.205Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478935","source_sha256":"114a53e8f2f806304a283651ed74710df06f243aa9102c5d2631d51f19f7a446"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5bbd7ff92813876cd446235682d39ca357375789c169bcc53b93a6c034278cd","downloaded_from":"2026-09-10T00:10:03.205Z","last_downloaded_at":"2026-09-10T00:10:03.205Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478935","source_sha256":"114a53e8f2f806304a283651ed74710df06f243aa9102c5d2631d51f19f7a446"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Real Estate Acquired in Settling Certain Claims","paragraphs":[{"citation":"360-944-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01894179-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Real estate acquired in settling mortgage guaranty and title insurance claims shall be measured initially at <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>. </span></span></div></div>","snippet":"Real estate acquired in settling mortgage guaranty and title insurance claims shall be measured initially at fair value.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81c379635c5d4acb3fd3fcb6a46b4396947bdff6570615cfd0cd7efc96ba5dd0","downloaded_from":"2026-09-10T00:10:06.445Z","last_downloaded_at":"2026-09-10T00:10:06.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478254","source_sha256":"d0536c6217abcda125f25ee320c19a7e2891609386aa5815610578cc6a8f2f22"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9deb9b124bd278feb91d920e3349ffbe871820eda18799819a35f3f4abf80e5e","downloaded_from":"2026-09-10T00:10:06.445Z","last_downloaded_at":"2026-09-10T00:10:06.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478254","source_sha256":"d0536c6217abcda125f25ee320c19a7e2891609386aa5815610578cc6a8f2f22"}},{"block":null,"heading":"Real Estate Investments","paragraphs":[{"citation":"360-944-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01894285-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Real estate investments shall be measured initially at cost. </span></span></div></div>","snippet":"Real estate investments shall be measured initially at cost.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:033151a45af357bd653deb6ff7345df08ced87713610cd66f9566c300188127d","downloaded_from":"2026-09-10T00:10:06.445Z","last_downloaded_at":"2026-09-10T00:10:06.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478254","source_sha256":"d0536c6217abcda125f25ee320c19a7e2891609386aa5815610578cc6a8f2f22"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56f75074ac9167fece348154374b0fb04b625d95da9db25a27f4ef9c72b30a7e","downloaded_from":"2026-09-10T00:10:06.445Z","last_downloaded_at":"2026-09-10T00:10:06.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0198F387-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">In accordance with paragraph <a href=\"/asc/360/10/#360-10-35-43\" class=\"xref\">360-10-35-43</a>, real estate classified as held for sale that was </span></span><span class=\"sfragment\" id=\"sfr_0198F4E3-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">acquired in settling mortgage guaranty and title insurance claims shall be subsequently </span></span><span class=\"sfragment\" id=\"sfr_0198F5E4-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">measured in accordance with the guidance on property, plant, and equipment in Section <a altsource=\"GUID-DB49B5A7-DC7E-40FE-86DC-A5103AAF103A.ditamap\" class=\"ditamap\">360-10-35</a>. </span></span></div></div>","snippet":"In accordance with paragraph 360-10-35-43, real estate classified as held for sale that was acquired in settling mortgage guaranty and title insurance claims shall be subsequently measured in accordance with the guidance…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc17d89710e17a8152d7bac0bc017fd9aa147ca7f4896583e43f36ec09b80dfd","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}},{"citation":"360-944-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0198F6D8-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/944/40/#944-40-35-4\" class=\"xref\">944-40-35-4</a> requires that subsequent reductions in the reported amount of real estate acquired in settling claims be recognized as an adjustment to <a href=\"/glossary/c/#claim\" class=\"term\" title=\"A demand for payment of a policy benefit because of the occurrence of an insured event.\"><span>claim</span></a> costs incurred. </span></span></div></div>","snippet":"Paragraph 944-40-35-4 requires that subsequent reductions in the reported amount of real estate acquired in settling claims be recognized as an adjustment to claim costs incurred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b5a0a35d0be932a925b2c25ad676cd0df24deefde6e29d81054534a6b67183a","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90a2b0ca7d680858c5acf245b239e6ddf68cc66ffab1ab81901f3e6ef8267b91","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}},{"block":null,"heading":"Potential Ownership Interest in Real Estate","paragraphs":[{"citation":"360-944-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0198F7CF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance related to estimated recoveries on unsettled claims involving a potential ownership interest in real estate, see paragraph <a href=\"/asc/944/40/#944-40-35-2\" class=\"xref\">944-40-35-2</a>. </span></span></div></div>","snippet":"For guidance related to estimated recoveries on unsettled claims involving a potential ownership interest in real estate, see paragraph 944-40-35-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e44c2f967e4256171ad90a41d1e1071547e77d8051c2d14779e59fa59c37bd3d","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc783d7cd6b2cdb6a83da806e8d6b72cb141dffb12915fd9278decaf5abec836","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}},{"block":null,"heading":"Real Estate Investments","paragraphs":[{"citation":"360-944-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0198F91F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Real estate investments shall be measured subsequently at cost less accumulated depreciation. </span></span></div></div>","snippet":"Real estate investments shall be measured subsequently at cost less accumulated depreciation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5efac4af6ea36c2dbdec0d8723672d0579641e275032544ba2ae973934b97124","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}},{"citation":"360-944-35-5","para":"35-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0198FA45-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Depreciation and other related charges or credits shall be charged or credited to investment income. </span></span></div></div>","snippet":"Depreciation and other related charges or credits shall be charged or credited to investment income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d668e7fc1c062a05ebf65b9ada8378b4c3c2341cce37a71e6a474024adfcbb","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}},{"citation":"360-944-35-6","para":"35-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0198FB56-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Reductions in the <a href=\"/glossary/c/#carrying-amount\" class=\"term\" title=\"The amount of an item as displayed in the financial statements.\"><span>carrying amount</span></a> of real estate investments resulting from the application of the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic <a altsource=\"GUID-709FAAEC-8DFC-4054-A41F-EFA6FC5A716C.ditamap\" class=\"ditamap\">360-10</a> shall be included in realized gains and losses. </span></span></div></div>","snippet":"Reductions in the carrying amount of real estate investments resulting from the application of the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 shall be included in realized gains and losses…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d01c2b5ea7e0ec099763267dfa7ee9eb92dd6a8514bd151bf0aed315e1d4a059","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fe29be2cb104629e7f67c16328860a864f6d92f3c1d493779f549b6ec9808cc","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}},{"block":null,"heading":"Real Estate Used in the Business","paragraphs":[{"citation":"360-944-35-7","para":"35-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0198FC5F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Imputed investment income and rental expense shall not be recognized for real estate used in the business. </span></span></div></div>","snippet":"Imputed investment income and rental expense shall not be recognized for real estate used in the business.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c09c7a54080b965f54f82e732a0c797389e24de483ac645bb4bf0994794af7e1","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:524bbb4b6f2f7e94f596e643640366849c4eb2d8478ca0c4d3adb66582b32c66","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24efe221b82204d88585123b388a46b07a7f549eae828477d9818a2c10265d35","downloaded_from":"2026-09-10T00:10:09.909Z","last_downloaded_at":"2026-09-10T00:10:09.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479156","source_sha256":"1618c025f686deccdb4072f76c1221197ceb685e221b65f1ffabc7b924b60204"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":"Real Estate Acquired in Settling Certain Claims","paragraphs":[{"citation":"360-944-40-1","para":"40-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01ABF767-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/944/40/#944-40-35-4\" class=\"xref\">944-40-35-4</a> requires that realized gains and losses on the sale of real estate acquired in settling claims be recognized as an adjustment to <a href=\"/glossary/c/#claim\" class=\"term\" title=\"A demand for payment of a policy benefit because of the occurrence of an insured event.\"><span>claim</span></a> costs incurred. </span></span></div></div>","snippet":"Paragraph 944-40-35-4 requires that realized gains and losses on the sale of real estate acquired in settling claims be recognized as an adjustment to claim costs incurred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aed54dcdf37d7cdee75f4decc948954453785c09f4e208fc69f89843b6c3594","downloaded_from":"2026-09-10T00:10:11.945Z","last_downloaded_at":"2026-09-10T00:10:11.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477993","source_sha256":"b6078332b6feefd2968f8e38684602006e69a47f2c38c7e7db1dc701dcb8f87f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:630fe309dfe090e98927eb8bf9cb70f90b03a51a7becae9b6bce45ad18cfc18b","downloaded_from":"2026-09-10T00:10:11.945Z","last_downloaded_at":"2026-09-10T00:10:11.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477993","source_sha256":"b6078332b6feefd2968f8e38684602006e69a47f2c38c7e7db1dc701dcb8f87f"}},{"block":null,"heading":"Real Estate Investments","paragraphs":[{"citation":"360-944-40-2","para":"40-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01ABF90A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Realized gains and losses (including those on sales of real estate investments) shall not be deferred, either directly or indirectly. </span></span></div></div>","snippet":"Realized gains and losses (including those on sales of real estate investments) shall not be deferred, either directly or indirectly.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be0c246e20b2875c2f8b8f62e521582147ba7f154c53a81b12c2a3bb8ec1be2c","downloaded_from":"2026-09-10T00:10:11.945Z","last_downloaded_at":"2026-09-10T00:10:11.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477993","source_sha256":"b6078332b6feefd2968f8e38684602006e69a47f2c38c7e7db1dc701dcb8f87f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b33bffe49c7e0414fb96850d70becee50a46a1e540f5121e354ab5f690c43eb9","downloaded_from":"2026-09-10T00:10:11.945Z","last_downloaded_at":"2026-09-10T00:10:11.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477993","source_sha256":"b6078332b6feefd2968f8e38684602006e69a47f2c38c7e7db1dc701dcb8f87f"}},{"block":null,"heading":"Real Estate Used in the Business","paragraphs":[{"citation":"360-944-40-3","para":"40-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01ABFA53-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Realized gains and losses on the sale of assets other than investments, such as real estate used in the business, shall be reported in accordance with Subtopic <a altsource=\"GUID-454EFA39-5C48-4ED8-AFD2-D620466A9D76.ditamap\" class=\"ditamap\">220-20</a>. </span></span></div></div>","snippet":"Realized gains and losses on the sale of assets other than investments, such as real estate used in the business, shall be reported in accordance with Subtopic 220-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02dd57dd557ee8069a365f104ef78a3c8baa1e6c16c12e1bc5e9543138cb938d","downloaded_from":"2026-09-10T00:10:11.945Z","last_downloaded_at":"2026-09-10T00:10:11.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477993","source_sha256":"b6078332b6feefd2968f8e38684602006e69a47f2c38c7e7db1dc701dcb8f87f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1f2a465db16fd10f949a6e72aafd67d006b9e60ebb971f3b011d501746b4b82","downloaded_from":"2026-09-10T00:10:11.945Z","last_downloaded_at":"2026-09-10T00:10:11.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477993","source_sha256":"b6078332b6feefd2968f8e38684602006e69a47f2c38c7e7db1dc701dcb8f87f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:655792658df09c0b6930fdb50ad512650b5fdfca6e29e5ca6b1afb6035164cf8","downloaded_from":"2026-09-10T00:10:11.945Z","last_downloaded_at":"2026-09-10T00:10:11.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477993","source_sha256":"b6078332b6feefd2968f8e38684602006e69a47f2c38c7e7db1dc701dcb8f87f"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Balance Sheet—Real Estate Acquired in Settling Certain Claims","paragraphs":[{"citation":"360-944-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01C053B4-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Real estate acquired in settling claims shall be separately reported in the balance sheet and shall not be classified as an investment. </span></span></div></div>","snippet":"Real estate acquired in settling claims shall be separately reported in the balance sheet and shall not be classified as an investment.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec578c01b715da6b66f8509414542b2b13c3cf42a3a0e3896c5162184a1e6a66","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477875","source_sha256":"09389888730494d127ddff65215fd0f991d6964f14f401f3ea36d44ed9820ccc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81cc0b009680fb7840fddd7d7dc9041d0bfc323181d65fdb50bfc49288046197","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477875","source_sha256":"09389888730494d127ddff65215fd0f991d6964f14f401f3ea36d44ed9820ccc"}},{"block":null,"heading":"Income Statement","paragraphs":[{"citation":"360-944-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01C054F0-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Depreciation and other real estate operating costs shall be classified as investment expenses or operating expenses consistent with the balance sheet classification of the related asset. </span></span></div></div>","snippet":"Depreciation and other real estate operating costs shall be classified as investment expenses or operating expenses consistent with the balance sheet classification of the related asset.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7f165f79ac6b81fbdbfe9e872649ae710e329e449cd672e27b7ab8544a10c08","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477875","source_sha256":"09389888730494d127ddff65215fd0f991d6964f14f401f3ea36d44ed9820ccc"}},{"citation":"360-944-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01C0561A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Realized gains and losses on investments in real estate shall be reported in the statement of earnings as a component of other income, on a pretax basis. </span></span></div></div>","snippet":"Realized gains and losses on investments in real estate shall be reported in the statement of earnings as a component of other income, on a pretax basis.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69ffc33b3ad5d78e918a04d493dc6b542b2f8b3cf9bde63124f6b4ea444094e9","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477875","source_sha256":"09389888730494d127ddff65215fd0f991d6964f14f401f3ea36d44ed9820ccc"}},{"citation":"360-944-45-4","para":"45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01C05720-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Realized gains and losses shall be presented as a separate item in the statement of earnings or disclosed in the notes to financial statements (see paragraph <a href=\"/asc/310/944/#310-944-50-1\" class=\"xref\">944-310-50-1</a>). </span></span></div></div>","snippet":"Realized gains and losses shall be presented as a separate item in the statement of earnings or disclosed in the notes to financial statements (see paragraph 944-310-50-1).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:627d79bbe13cfcd4ed0c35fa7c4f68787643dae4af629e391f7310ab3061e757","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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other-than-temporary impairment shall be presented in accordance with Subtopic <a altsource=\"GUID-4811AE12-D9DA-4108-91FD-E9559A6B63BE.ditamap\" class=\"ditamap\">320-10</a>.</span></span></div><div class=\"div pending-text\" id=\"SL6282880-158514__GUID-D9EF24A3-3F17-4949-8B09-2FD71969D5DB\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2026; (N) December 16, 2026</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/105/10/#105-10-65-10\" class=\"xref\">105-10-65-10</a><table class=\"asc-table\" frame=\"top\"><tr><td class=\"entry\"><em class=\"ph i\"><strong class=\"ph b\">Editor's Note</strong>: Paragraph 944-360-45-5 will be superseded upon transition, together with its heading.</em></td></tr><tr><td class=\"entry\">&gt; <strong class=\"ph b\">Other-Than-Temporary Impairment</strong></td></tr></table><a href=\"/updates/asu-2025-12/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2025-12.</a></div></div>","snippet":"Losses arising from an other-than-temporary impairment shall be presented in accordance with Subtopic 320-10.Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:105-10-65-10\nEditor's Note: Par…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:668ba6372245ff365e9025e5e1f3c3713b10fe05fc7ee148cfbcc7f395025f4e","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477875","source_sha256":"09389888730494d127ddff65215fd0f991d6964f14f401f3ea36d44ed9820ccc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d7266a942d3d04fbbba2320089be2e59497060b91ab966d1ae769fda0206036","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477875","source_sha256":"09389888730494d127ddff65215fd0f991d6964f14f401f3ea36d44ed9820ccc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7714b930800bfee8f31b1a459c00f3c51f769a8cfad34c382fa23aad7bf74abb","downloaded_from":"2026-09-10T00:10:15.471Z","last_downloaded_at":"2026-09-10T00:10:15.471Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477875","source_sha256":"09389888730494d127ddff65215fd0f991d6964f14f401f3ea36d44ed9820ccc"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-944-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_01CE2AF2-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If realized gains and losses are not presented as a separate item in the statement of earnings, they shall be disclosed in the notes to financial statements. </span></span></div></div>","snippet":"If realized gains and losses are not presented as a separate item in the statement of earnings, they shall be disclosed in the notes to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b55e0f3a1a753b2d12906566f065ed7f15648ee45af8a634826c168419883a5","downloaded_from":"2026-09-10T00:10:18.930Z","last_downloaded_at":"2026-09-10T00:10:18.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478586","source_sha256":"97b3318a162cc0db31825902e41bff93c56a8e0153c4e471d726c33a283b882a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ab00bef2420b9b7099187f57063a2b01240013b565c3fdfbcb6142189319585","downloaded_from":"2026-09-10T00:10:18.930Z","last_downloaded_at":"2026-09-10T00:10:18.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478586","source_sha256":"97b3318a162cc0db31825902e41bff93c56a8e0153c4e471d726c33a283b882a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41a1efcda74e1af17a52bebfa768281b7a73e036ec3fceb5465d3bd9f26e4fd8","downloaded_from":"2026-09-10T00:10:18.930Z","last_downloaded_at":"2026-09-10T00:10:18.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478586","source_sha256":"97b3318a162cc0db31825902e41bff93c56a8e0153c4e471d726c33a283b882a"}}],"enrichment":{"summary":"This subtopic tells insurance entities how to account for and report real estate. Real estate is classified by predominant use as either a real estate investment or real estate used in the business, and real estate acquired in settling mortgage guaranty and title insurance claims is a third, separately reported category measured initially at fair value (investments are measured at cost, then cost less accumulated depreciation). Depreciation and impairment charges follow the balance sheet classification — investment income/realized gains and losses for investments, and adjustments to claim costs incurred for real estate acquired in settling claims.","key_points":["Real estate is classified as either a real estate investment or real estate used in the insurance entity's operations, depending on its predominant use (360-944-25-1).","Real estate acquired in settling mortgage guaranty and title insurance claims is measured initially at fair value (360-944-30-1), while real estate investments are measured initially at cost (360-944-30-2) and subsequently at cost less accumulated depreciation (360-944-35-4).","Real estate acquired in settling claims that is held for sale is subsequently measured under Section 360-10-35 (360-944-35-1); subsequent reductions in its carrying amount and realized gains and losses on its sale are recognized as adjustments to claim costs incurred (360-944-35-2; 360-944-40-1).","Depreciation and related charges or credits on real estate investments are charged or credited to investment income (360-944-35-5), and impairment reductions under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 are included in realized gains and losses (360-944-35-6).","No imputed investment income or rental expense is recognized for real estate used in the business (360-944-35-7).","Realized gains and losses, including on sales of real estate investments, shall not be deferred directly or indirectly (360-944-40-2), and are reported pretax as a component of other income in the statement of earnings (360-944-45-3).","Real estate acquired in settling claims must be reported separately on the balance sheet and not classified as an investment (360-944-45-1); realized gains and losses must be shown as a separate income statement item or disclosed in the notes (360-944-45-4; 360-944-50-1)."],"categories":["Inventory and PP&E","Industry-specific","Impairment","Presentation"],"audience_level":"intermediate","student_note":"The exam trap is the classification-drives-everything rule: the same building produces investment income and realized gains/losses if held as an investment, operating expense if used in the business, and adjustments to claim costs incurred if acquired in settling mortgage guaranty or title insurance claims. Students often wrongly lump claim-settlement real estate into investments — it must be reported separately on the balance sheet.","related_topics":["360-10","944-40","944-310","320-10","220-20"],"key_concepts":["real estate investments","real estate used in the business","real estate acquired in settling claims","predominant use classification","claim costs incurred","realized gains and losses","investment income","other-than-temporary impairment"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2469e77f6ea1ed8c5162557080356acafa0a514be77977a79a2bc17c399d3738","downloaded_from":"2026-09-10T00:09:52.264Z","last_downloaded_at":"2026-09-10T00:10:22.345Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"360-970","title":"Real Estate—General","topic_title":"Property, Plant, and Equipment","score":0.771,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a821c44bdcc759816e9f84770f2a68978a9b8b273282837b423277bffb9bfff3","downloaded_from":"2026-09-10T00:11:50.248Z","last_downloaded_at":"2026-09-10T00:12:34.852Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"970-10","title":"Overall","topic_title":"Real Estate—General","score":0.7575,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:377d4c0d1201dfdaad41c001ee207de76082db175002efa4466e7dd224f0e913","downloaded_from":"2026-09-10T02:25:52.021Z","last_downloaded_at":"2026-09-10T02:26:12.373Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"360-20","title":"Real Estate Sales","topic_title":"Property, Plant, and Equipment","score":0.7369,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7481c66ac6473d07d683a7aadff1e904d4e054646da06d8407cf1e851a26f8fb","downloaded_from":"2026-09-10T00:06:36.995Z","last_downloaded_at":"2026-09-10T00:07:04.384Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"974-10","title":"Overall","topic_title":"Real Estate—Real Estate Investment Trusts","score":0.7361,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d2268baeecfbb8f2551c41212a30dcb0b8e5f26c23d0fc1165fa35ae8160f6b","downloaded_from":"2026-09-10T02:26:25.491Z","last_downloaded_at":"2026-09-10T02:26:47.600Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"323-970","title":"Real Estate—General","topic_title":"Investments—Equity Method and Joint Ventures","score":0.7291,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b9e1c8bd8afe32aba604e064ded16f2b8f5461711043c02daa30835c1a1b1d5","downloaded_from":"2026-09-09T23:42:35.809Z","last_downloaded_at":"2026-09-09T23:43:01.427Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"976-10","title":"Overall","topic_title":"Real Estate—Retail Land","score":0.7206,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd0d52e5422ec50a53ba37b5d78424b7ef6ba11778f65a40337f9cdb8bb16777","downloaded_from":"2026-09-10T02:26:50.000Z","last_downloaded_at":"2026-09-10T02:26:59.868Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"360-942","title":"Financial Services—Depository and Lending","topic_title":"Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcef028c8e98371c092bbffe8d4c4e280b4a7be71e2a73fccb6ae4bb74337d35","downloaded_from":"2026-09-10T00:09:35.986Z","last_downloaded_at":"2026-09-10T00:09:48.609Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"360-954","title":"Health Care Entities","topic_title":"Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3877ea24094fd2557fbc78fb8afee1953b17f3e37529318b86e715b8551a7e45","downloaded_from":"2026-09-10T00:10:25.235Z","last_downloaded_at":"2026-09-10T00:10:29.992Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e326ea4f978f19d8d1f72b02c049ea531dd66a4f9e7de1d207b72230a2c246a","downloaded_from":"2026-09-10T00:09:52.264Z","last_downloaded_at":"2026-09-10T00:10:22.345Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}