{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/970/#35-subsequent-measurement","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":"605","topic_title":"Revenue Recognition","subtopic":"605-970","subtopic_title":"Real Estate—General","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Real Estate Syndication","heading":null,"paragraphs":[{"citation":"605-970-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33ca92cb5946e2983f4e6444ff8d9c3868571cd198df50746300063a6bbacfa4","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},{"citation":"605-970-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b911f7284aed96ba1880c9cfee1524033cf135ca8b2472409d5d5d497cb805e1","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},{"citation":"605-970-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bdf07953a85f67dba0677624b6d8becdedb76969ad6962bb62727b3e443b85a","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},{"citation":"605-970-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da908c70ad63568a3840e2437d6d02868910d61dead587f78438f71299868014","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},{"citation":"605-970-35-5","para":"35-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06bf2c0800608ae4f728eef78be07e34cf582f225b4d5403ea92c5f70f8d1245","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},{"citation":"605-970-35-6","para":"35-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d287941630a3dda5d6cff35a2e5fe33527324379e27ec1f68e415f8c2c678ff","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},{"citation":"605-970-35-7","para":"35-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3912d2ee0c20461af49db2594e8d9685f5882b08eef07ed9b73812dcbee474f","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},{"citation":"605-970-35-8","para":"35-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8de95846277e108eccf9b3cb79501fe169052df3a0aa451cdcc9cd9045cfd608","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d08738e59d0ab7791f05e6c2383115103758793a8ba7d15f549ed4f0549ebfbe","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22c1e6718d1490ad40548e9cdb748db3a27c435b2938eb8042a9e746baa2fe3b","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22c1e6718d1490ad40548e9cdb748db3a27c435b2938eb8042a9e746baa2fe3b","downloaded_from":"2026-09-10T00:52:14.005Z","last_downloaded_at":"2026-09-10T00:52:14.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477417","source_sha256":"70417ad834db6751a4ae97970da95aa702b6cd1771f5247a737349b8dd285582"}}