# ASC 720-974-50: Other Expenses — Real Estate—Real Estate Investment Trusts — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/974/#50-disclosure)

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## ASC 720-974-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/720/974/#50-disclosure)

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

##### [720-974-50-1](https://asc.understandingaccounting.org/asc/720/974/#720-974-50-1)

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A [real estate investment trust](https://asc.understandingaccounting.org/glossary/r/#real-estate-investment-trust "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).") with operating support from its adviser shall make full disclosure of the relationship between the parties and the nature and amount of the transactions.