# ASC 430-972-25: Deferred Revenue — Real Estate—Common Interest Realty Associations — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/430/972/#25-recognition)

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## ASC 430-972-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/430/972/#25-recognition)

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##### [430-972-25-1](https://asc.understandingaccounting.org/asc/430/972/#430-972-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).