{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/974/#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":"720","topic_title":"Other Expenses","subtopic":"720-974","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":"Operating Support of the Real Estate Investment Trust by the Adviser","paragraphs":[{"citation":"720-974-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2CDF2F75-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The effect of the operating support transactions described in paragraphs <a href=\"/asc/720/974/#720-974-25-2\" class=\"xref\">974-720-25-2</a> and <a href=\"/asc/720/974/#720-974-50-1\" class=\"xref\">974-720-50-1</a> shall be reported separately in the income statement. </span></span></div></div>","snippet":"The effect of the operating support transactions described in paragraphs 974-720-25-2 and 974-720-50-1 shall be reported separately in the income statement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:673ca05d19ceba0fc3b21d8414433a3b94d32ef8c90f892da645b4d530f36a43","downloaded_from":"2026-09-10T01:14:05.868Z","last_downloaded_at":"2026-09-10T01:14:05.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478425","source_sha256":"88d434b4647bfdfd82a18b5acfc56b67fa77564d4d9f8d4a814bc90c5d65b210"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a842a55bbc8236f4bc2aa602ff5b36d872787b4e3e1310ea87a1a36f47c358c0","downloaded_from":"2026-09-10T01:14:05.868Z","last_downloaded_at":"2026-09-10T01:14:05.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478425","source_sha256":"88d434b4647bfdfd82a18b5acfc56b67fa77564d4d9f8d4a814bc90c5d65b210"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de66f6a0507eafb8972d85d72f3919fabf8f67eee7db1a1c9af7579c774c9a21","downloaded_from":"2026-09-10T01:14:05.868Z","last_downloaded_at":"2026-09-10T01:14:05.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478425","source_sha256":"88d434b4647bfdfd82a18b5acfc56b67fa77564d4d9f8d4a814bc90c5d65b210"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de66f6a0507eafb8972d85d72f3919fabf8f67eee7db1a1c9af7579c774c9a21","downloaded_from":"2026-09-10T01:14:05.868Z","last_downloaded_at":"2026-09-10T01:14:05.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478425","source_sha256":"88d434b4647bfdfd82a18b5acfc56b67fa77564d4d9f8d4a814bc90c5d65b210"}}