# ASC 720-974-45: Other Expenses — Real Estate—Real Estate Investment Trusts — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 720-974-45: 45 Other Presentation Matters

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#### Operating Support of the Real Estate Investment Trust by the Adviser

##### [720-974-45-1](https://asc.understandingaccounting.org/asc/720/974/#720-974-45-1)

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The effect of the operating support transactions described in paragraphs [974-720-25-2](https://asc.understandingaccounting.org/asc/720/974/#720-974-25-2) and [974-720-50-1](https://asc.understandingaccounting.org/asc/720/974/#720-974-50-1) shall be reported separately in the income statement.