# ASC 810-974-30: Consolidation — Real Estate—Real Estate Investment Trusts — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 810-974-30: 30 Initial Measurement

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##### [810-974-30-1](https://asc.understandingaccounting.org/asc/810/974/#810-974-30-1)

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##### [810-974-30-2](https://asc.understandingaccounting.org/asc/810/974/#810-974-30-2)

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##### [810-974-30-4](https://asc.understandingaccounting.org/asc/810/974/#810-974-30-4)

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#### Service Corporations

##### [810-974-30-6](https://asc.understandingaccounting.org/asc/810/974/#810-974-30-6)

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See Section 974-323-25 for the accounting used by a real estate investment trust for its investment in a [service corporation](https://asc.understandingaccounting.org/glossary/s/#service-corporation "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.").