# ASC 360-970-S50: Property, Plant, and Equipment — Real Estate—General — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/970/#sec-50-disclosure)

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## ASC 360-970-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/360/970/#sec-50-disclosure)

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#### Supplemental Schedules

##### [360-970-S50-1](https://asc.understandingaccounting.org/asc/360/970/#360-970-S50-1)

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See paragraph [205-10-S99-6](https://asc.understandingaccounting.org/asc/205/10/#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.

##### [360-970-S50-2](https://asc.understandingaccounting.org/asc/360/970/#360-970-S50-2)

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See paragraph [970-360-S99-1](https://asc.understandingaccounting.org/asc/360/970/#360-970-S99-1), Regulation S-X Rule 12-28, for the requirements of Schedule III—Real Estate and Accumulated Depreciation.