{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/970/","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.","number":"720-970","topic":"720","title":"Real Estate—General","area":"Expenses","paragraphs":9,"summary":"ASC 720-970 addresses when real estate project costs must be expensed rather than capitalized. Its core rules: internal costs of preacquisition activities for a property that will be an operating property at acquisition date are expensed as incurred (720-970-25-1), and indirect costs not clearly related to projects under development or construction — including general and administrative expenses — are charged to expense as incurred (720-970-25-3). The Subtopic defines \"operating\" property as one where major construction is substantially complete and the property is either available for occupancy upon tenant improvements or already income-producing (720-970-25-2).","concepts":["real estate project costs","preacquisition costs","internal costs","operating property","indirect costs","general and administrative expenses","capitalization versus expensing","project under development or construction"],"categories":["Recognition","Inventory and PP&E","Industry-specific","Initial measurement"],"level":"intermediate","topic_title":"Other Expenses","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-970-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL29650899-196263\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/720/970/#720-970-05-3\" class=\"xref\">970-720-05-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n970-720-05-3 | Amended | Accounting Standards Update No. 2012-04 | 10/01/2012 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44e223be7eaf9cfc23adfa9fcb47d8184792c310551566159d3ec9c0515777a5","downloaded_from":"2026-09-10T01:13:30.229Z","last_downloaded_at":"2026-09-10T01:13:30.229Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479180","source_sha256":"b1912007a0cd82d06ac7a7584101a269318258dc0ee20c668b9eea79ccb2b38c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ce80cc6b6f8548b5f9e3db922f475ead3a51f97f09ba53f8c7d35d34f93ba14","downloaded_from":"2026-09-10T01:13:30.229Z","last_downloaded_at":"2026-09-10T01:13:30.229Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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Subtopic is contained in the Real Estate Project Costs Subsections.</div></div>","snippet":"The content in this Subtopic is contained in the Real Estate Project Costs Subsections.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17aee5c8ec10a07d779b7ea53a6407339736aeeb77dd54bcefef2777de67da5c","downloaded_from":"2026-09-10T01:13:33.685Z","last_downloaded_at":"2026-09-10T01:13:33.685Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/glossary/p/#project-costs\" class=\"term\" title=\"Costs clearly associated with the acquisition, development, and construction of a real estate project.\"><span>project costs</span></a>.</div></div>","snippet":"The Real Estate Project Costs Subsections of this Subtopic provide guidance on the capitalization and expensing of real estate project costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:590c6f27427e45f8abe22a8bafdbb3a24a9e2c7a1d19e16e800a4b7fc3285cf8","downloaded_from":"2026-09-10T01:13:33.685Z","last_downloaded_at":"2026-09-10T01:13:33.685Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477262","source_sha256":"e8a2feb8d1ff8488b43845750a956f3873418eaf2986c955063202ae61db2843"}},{"citation":"720-970-05-3","para":"05-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">See the <a href=\"/updates/page-2147482051/\" class=\"xref\">Real Estate Project Costs Subsection</a> of Section 970-340-25 for guidance on the accounting for internal costs relating to real estate property acquisitions.</div></div>","snippet":"See the Real Estate Project Costs Subsection of Section 970-340-25 for guidance on the accounting for internal costs relating to real estate property acquisitions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:886676cf46b10ae2cac9b7d25bb5aab7098467c59ee44454aab064c0cfa65987","downloaded_from":"2026-09-10T01:13:33.685Z","last_downloaded_at":"2026-09-10T01:13:33.685Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-71899CE0-2F6F-4079-AD13-1EC98EA2A8DF.ditamap\" class=\"ditamap\">970-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 970-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2256b9f101a83c413a23d3727de711a5ff4c2f735f4f4a011a053640f1f436db","downloaded_from":"2026-09-10T01:13:35.751Z","last_downloaded_at":"2026-09-10T01:13:35.751Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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development, and construction of a real estate project.\"><span>Project Costs</span></a> Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the <a href=\"/asc/970/10/#15-scope-and-scope-exceptions\" class=\"xref\">Real Estate Project Costs Subsection</a> of Section 970-10-15.</div></div>","snippet":"The Real Estate Project Costs Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the Real Estate Project Costs Subsection of Section 970-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:becbfbb1261e67f7caf04aea106209f6a19cbbfd703515f71c8f8102cc2a5c1b","downloaded_from":"2026-09-10T01:13:35.751Z","last_downloaded_at":"2026-09-10T01:13:35.751Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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id=\"sfr_28F77C90-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Internal costs of preacquisition activities incurred in connection with the acquisition of a property that will be classified as operating at the date of acquisition shall be expensed as incurred. </span></span></div></div>","snippet":"Internal costs of preacquisition activities incurred in connection with the acquisition of a property that will be classified as operating at the date of acquisition shall be expensed as incurred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad8ecf48769f6c434e1e4e9acf977d103d1395d0add07519adc94eba8768014","downloaded_from":"2026-09-10T01:13:42.190Z","last_downloaded_at":"2026-09-10T01:13:42.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477205","source_sha256":"13cfa112cb56d9ea5615b9089928bd7bcc546f7bf78d0c7c822aed42ea8233c5"}},{"citation":"720-970-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_28F77E83-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A property would be considered operating if, at the date of acquisition, major construction activity (as distinguished from activities such as routine maintenance and cleanup) is substantially completed on the property and either of the following conditions exists: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_28F77F68-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">It is held available for occupancy upon completion of tenant improvements by the acquirer. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_28F7803D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">It is already income-producing. </span></span></div></li></ol></div></div>","snippet":"A property would be considered operating if, at the date of acquisition, major construction activity (as distinguished from activities such as routine maintenance and cleanup) is substantially completed on the property a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8de893034af6797842c4409c0d2d30347ca05d3dfef6e20a56927cf397cff3dc","downloaded_from":"2026-09-10T01:13:42.190Z","last_downloaded_at":"2026-09-10T01:13:42.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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do not clearly relate to projects under development or construction, including general and administrative expenses, shall be charged to expense as incurred. </span></span></div></div>","snippet":"Indirect costs that do not clearly relate to projects under development or construction, including general and administrative expenses, shall be charged to expense as incurred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d2ab342716028bf0afa3040db0910c4b71f34e432c5a9b2f5569a4c8c22033a","downloaded_from":"2026-09-10T01:13:42.190Z","last_downloaded_at":"2026-09-10T01:13:42.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Its core rules: internal costs of preacquisition activities for a property that will be an operating property at acquisition date are expensed as incurred (720-970-25-1), and indirect costs not clearly related to projects under development or construction — including general and administrative expenses — are charged to expense as incurred (720-970-25-3). The Subtopic defines \"operating\" property as one where major construction is substantially complete and the property is either available for occupancy upon tenant improvements or already income-producing (720-970-25-2).","key_points":["All content in this Subtopic resides in the Real Estate Project Costs Subsections, which govern capitalization versus expensing of real estate project costs (720-970-05-1 and 720-970-05-2).","Internal costs of preacquisition activities incurred to acquire a property that will be classified as operating at the acquisition date must be expensed as incurred (720-970-25-1).","A property is 'operating' at acquisition if major construction activity (not routine maintenance or cleanup) is substantially completed and it is either held available for occupancy upon completion of tenant improvements by the acquirer or already income-producing (720-970-25-2).","Indirect costs that do not clearly relate to projects under development or construction, including general and administrative expenses, are charged to expense as incurred (720-970-25-3).","Guidance on accounting for internal costs relating to real estate property acquisitions (i.e., the capitalization side) is located in the Real Estate Project Costs Subsection of Section 970-340-25 (720-970-05-3).","Scope follows the Overall Subtopic scope in Section 970-10-15, including the Real Estate Project Costs Subsection of that section (720-970-15-1 and 720-970-15-2)."],"categories":["Recognition","Inventory and PP&E","Industry-specific","Initial measurement"],"audience_level":"intermediate","student_note":"This is the \"expense it\" mirror of ASC 970-340's capitalization rules: the key fork is whether the target property is already operating (expense internal preacquisition costs) versus under development or construction (potential capitalization). Students commonly assume all preacquisition costs can be capitalized — internal costs tied to an operating property, and any indirect/G&A costs not clearly tied to a development project, never can.","related_topics":["970-340","970-10","970-360","805","835-20"],"key_concepts":["real estate project costs","preacquisition costs","internal costs","operating property","indirect costs","general and administrative expenses","capitalization versus expensing","project under development or construction"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47990d0e92d6a44be2bc8a54b775a4221abe216a188f09aefc93f5e9a73b7d85","downloaded_from":"2026-09-10T01:13:30.229Z","last_downloaded_at":"2026-09-10T01:13:42.190Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"340-970","title":"Real 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