{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/974/#50-disclosure","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":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Operating Support of the Real Estate Investment Trust by the Adviser","paragraphs":[{"citation":"720-974-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2CF0CF37-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A <a href=\"/glossary/r/#real-estate-investment-trust\" class=\"term\" title=\"Real estate investment trusts generally are formed as trusts, associations, or corporations. They employ equity capital, coupled with substantial amounts of debt financing, in making real estate loans and investments. Real estate investment trusts must distribute substantially all of their taxable income to their shareholders annually in order to retain their favorable tax status (that is, dividends paid are treated as deductions in arriving at taxable income).\"><span>real estate investment trust</span></a> with operating support from its adviser shall make full disclosure of the relationship between the parties and the nature and amount of the transactions. </span></span></div></div>","snippet":"A real estate investment trust with operating support from its adviser shall make full disclosure of the relationship between the parties and the nature and amount of the transactions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3884f98323011b09ee5ba16904ddc5a738982a53ec2903caa0b004a102959558","downloaded_from":"2026-09-10T01:14:08.726Z","last_downloaded_at":"2026-09-10T01:14:08.726Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477728","source_sha256":"7f44d6a2bfd297bd0663b5b50066102edd2fe5b17c19f3c34877a967b083876b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c8a85f6ded0690b0d211f97c4cc033968c76d5fd1e2b9cf5a970d7d818b3efc","downloaded_from":"2026-09-10T01:14:08.726Z","last_downloaded_at":"2026-09-10T01:14:08.726Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477728","source_sha256":"7f44d6a2bfd297bd0663b5b50066102edd2fe5b17c19f3c34877a967b083876b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b19e524c3e759e8a9ec5ef8879e36a817107ff3bfd4b74205cc534f78e640ac","downloaded_from":"2026-09-10T01:14:08.726Z","last_downloaded_at":"2026-09-10T01:14:08.726Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477728","source_sha256":"7f44d6a2bfd297bd0663b5b50066102edd2fe5b17c19f3c34877a967b083876b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b19e524c3e759e8a9ec5ef8879e36a817107ff3bfd4b74205cc534f78e640ac","downloaded_from":"2026-09-10T01:14:08.726Z","last_downloaded_at":"2026-09-10T01:14:08.726Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477728","source_sha256":"7f44d6a2bfd297bd0663b5b50066102edd2fe5b17c19f3c34877a967b083876b"}}