{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/974/#45-other-presentation-matters","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":"605-974","subtopic_title":"Real Estate—Real Estate Investment Trusts","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-974-45-1","para":"45-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:9a7f1e5ea8dddd87d5676a7f92a6c56fa5ea32107a3d8ffd0cfedd75bd10362b","downloaded_from":"2026-09-10T00:53:00.423Z","last_downloaded_at":"2026-09-10T00:53:00.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478362","source_sha256":"60cfab9ce8f136ab6490654d58c28cf646383253c290e72245a9f8c4d55f30c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e83430a4c0791ec2db62e99318c71cff8a6c4ecafd922e44f610b67364b4ca8c","downloaded_from":"2026-09-10T00:53:00.423Z","last_downloaded_at":"2026-09-10T00:53:00.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478362","source_sha256":"60cfab9ce8f136ab6490654d58c28cf646383253c290e72245a9f8c4d55f30c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a0011436b82bf167bca99a3f7d071d402ca517dae15be51252c49a1b7491047","downloaded_from":"2026-09-10T00:53:00.423Z","last_downloaded_at":"2026-09-10T00:53:00.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478362","source_sha256":"60cfab9ce8f136ab6490654d58c28cf646383253c290e72245a9f8c4d55f30c7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a0011436b82bf167bca99a3f7d071d402ca517dae15be51252c49a1b7491047","downloaded_from":"2026-09-10T00:53:00.423Z","last_downloaded_at":"2026-09-10T00:53:00.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478362","source_sha256":"60cfab9ce8f136ab6490654d58c28cf646383253c290e72245a9f8c4d55f30c7"}}