# ASC 605-970-30: Revenue Recognition — Real Estate—General — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/970/#30-initial-measurement)

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## ASC 605-970-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/605/970/#30-initial-measurement)

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### Real Estate Syndication

##### [605-970-30-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-1)

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##### [605-970-30-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-2)

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##### [605-970-30-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-30-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-30-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-5)

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##### [605-970-30-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-6)

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##### [605-970-30-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-7)

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##### [605-970-30-8](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-8)

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##### [605-970-30-9](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-9)

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##### [605-970-30-10](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-10)

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##### [605-970-30-11](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-11)

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##### [605-970-30-12](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-12)

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