{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/974/#30-initial-measurement","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":"810","topic_title":"Consolidation","subtopic":"810-974","subtopic_title":"Real Estate—Real Estate Investment Trusts","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-974-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a6ca9474a7340ba85ceee2769b4c5580e93077ca975a2fad5d627322462b7b9","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}},{"citation":"810-974-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:581601dd84260c7565152b8e69af424e16dc2153e84bbf9d42535714c5f64817","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}},{"citation":"810-974-30-3","para":"30-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d626e44a57ed9b7cdd65de0a52e681c474ee42e94634960aae3f28ff9af04062","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}},{"citation":"810-974-30-4","para":"30-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f16bd2fccc55911a0bd4d713f28c8fd42ee50837491487f8619e95c41d0bce8f","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}},{"citation":"810-974-30-5","para":"30-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b80f86c92f64cf0cb0d948925264f8015b65d8d0c3aa28dc45370269ce207364","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1e3faa2e91310207a05a3d663495be50dcd4d88017534baad70fa502dd20bd0","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}},{"block":null,"heading":"Service Corporations","paragraphs":[{"citation":"810-974-30-6","para":"30-6","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Section <a altsource=\"GUID-DB2E1974-36AF-4221-A517-131E43798072.ditamap\" class=\"ditamap\">974-323-25</a> for the accounting used by a real estate investment trust for its investment in a <a href=\"/glossary/s/#service-corporation\" class=\"term\" title=\"A real estate investment trust may establish a service corporation to perform services for the real estate investment trust or for third parties. Service corporations may provide property management and leasing services, as well as services to acquire, develop, construct, finance, or sell real estate projects.\"><span>service corporation</span></a>.</div></div>","snippet":"See Section 974-323-25 for the accounting used by a real estate investment trust for its investment in a service corporation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06f2f01025d5e9dd31d7a4cbfdc7b7bd972aa1a29a3d9920a3c6bad59ca4efa1","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7039539041cc9a900624fc7eab0995a74e1f338c5b3c8d3f6715d0b7aece33e","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4e675e7f30c243a987069c7946d3ce6cd34c384f46a569e87ea5d12c9b7480d","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4e675e7f30c243a987069c7946d3ce6cd34c384f46a569e87ea5d12c9b7480d","downloaded_from":"2026-09-10T01:34:04.543Z","last_downloaded_at":"2026-09-10T01:34:04.543Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477716","source_sha256":"0a66c8bb4d02181aff7208c670066889ac7cde1cad581b31acaecfe0707c7deb"}}