{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/970/#sec-50-disclosure","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.","topic":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-970","subtopic_title":"Real Estate—General","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Supplemental Schedules","paragraphs":[{"citation":"360-970-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_27385E54-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/10/#205-10-S99-6\" class=\"xref\">205-10-S99-6</a>, Regulation S-X Rule 5-04(c), for the entities required to include Schedule III—Real Estate and Accumulated Depreciation in their reports. </span></span></div></div>","snippet":"See paragraph 205-10-S99-6, Regulation S-X Rule 5-04(c), for the entities required to include Schedule III—Real Estate and Accumulated Depreciation in their reports.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3c58c145cb8499d7d5abe2af25199aaef3bcd42c1209afac64c562119e25206","downloaded_from":"2026-09-10T00:12:29.172Z","last_downloaded_at":"2026-09-10T00:12:29.172Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478852","source_sha256":"270eb5cf7c5eb78ec3e75256860c3b7935b755c6990353171511d5d6099a5150"}},{"citation":"360-970-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_27386006-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/360/970/#360-970-S99-1\" class=\"xref\">970-360-S99-1</a>, Regulation S-X Rule 12-28, for the requirements of Schedule III—Real Estate and Accumulated Depreciation. </span></span></div></div>","snippet":"See paragraph 970-360-S99-1, Regulation S-X Rule 12-28, for the requirements of Schedule III—Real Estate and Accumulated Depreciation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cab90fb2ed61dc76a327a7e5e059e0d056a727078228bab0e8f57f6f890d8c5b","downloaded_from":"2026-09-10T00:12:29.172Z","last_downloaded_at":"2026-09-10T00:12:29.172Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478852","source_sha256":"270eb5cf7c5eb78ec3e75256860c3b7935b755c6990353171511d5d6099a5150"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:affb29ad2a9d02a21f18975a76b35a3b7cca4cc001ded8451ad5781ccd56e0fa","downloaded_from":"2026-09-10T00:12:29.172Z","last_downloaded_at":"2026-09-10T00:12:29.172Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478852","source_sha256":"270eb5cf7c5eb78ec3e75256860c3b7935b755c6990353171511d5d6099a5150"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e59170c2fa76d243e40b37e93216f5fdecf625bd76e498081ae12438ef410385","downloaded_from":"2026-09-10T00:12:29.172Z","last_downloaded_at":"2026-09-10T00:12:29.172Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478852","source_sha256":"270eb5cf7c5eb78ec3e75256860c3b7935b755c6990353171511d5d6099a5150"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e59170c2fa76d243e40b37e93216f5fdecf625bd76e498081ae12438ef410385","downloaded_from":"2026-09-10T00:12:29.172Z","last_downloaded_at":"2026-09-10T00:12:29.172Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478852","source_sha256":"270eb5cf7c5eb78ec3e75256860c3b7935b755c6990353171511d5d6099a5150"}}