# ASC 705-976-30: Cost of Sales and Services — Real Estate—Retail Land — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/705/976/#30-initial-measurement)

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## ASC 705-976-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/705/976/#30-initial-measurement)

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##### [705-976-30-1](https://asc.understandingaccounting.org/asc/705/976/#705-976-30-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [705-976-30-2](https://asc.understandingaccounting.org/asc/705/976/#705-976-30-2)

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See Subtopic 340-40 for guidance on incremental costs of obtaining a contract with a customer and costs to fulfill a contract.