# ASC 470-30-25: Debt — Participating Mortgage Loans — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/30/#25-recognition)

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## ASC 470-30-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/470/30/#25-recognition)

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##### [470-30-25-1](https://asc.understandingaccounting.org/asc/470/30/#470-30-25-1)

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If a lender is entitled to participate in the appreciation of the market value of a mortgaged real estate project, the borrower shall recognize a participation liability with a corresponding debit to a debt discount account.