{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/974/","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.","number":"810-974","topic":"810","title":"Real Estate—Real Estate Investment Trusts","area":"Broad Transactions","paragraphs":14,"summary":"This narrow Subtopic deals with measurement issues for noncontrolling interests in certain real estate investment trusts (REITs). It contains almost no substantive guidance of its own: its scope simply mirrors Section 974-10-15, and its initial and subsequent measurement sections are essentially unused, with a single cross-reference pointing to Section 974-323-25 for how a REIT accounts for an investment in a service corporation.","concepts":["noncontrolling interest","real estate investment trust","consolidation","service corporation","measurement","industry-specific guidance"],"categories":["Consolidation","Industry-specific","Subsequent measurement","Initial measurement"],"level":"advanced","topic_title":"Consolidation","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-974-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">No updates have been made to this Subtopic.</div></div>","snippet":"No updates have been made to this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16fcc203257b1d643419d939f2e52e5c454d1d8d7dad111c092d3f2977aee915","downloaded_from":"2026-09-10T01:33:51.197Z","last_downloaded_at":"2026-09-10T01:33:51.197Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477482","source_sha256":"13fe9317a44346c1b60b586598e9a93df465692c77d600a3d7bfc581ea71c179"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a432af6520cd6bf6a5009a580ecf3e69a777b33f993d51f0e6d3c94960950dcf","downloaded_from":"2026-09-10T01:33:51.197Z","last_downloaded_at":"2026-09-10T01:33:51.197Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477482","source_sha256":"13fe9317a44346c1b60b586598e9a93df465692c77d600a3d7bfc581ea71c179"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74fb1d18c4637377ae957ef7beaca7ea41fb4c838693b445aad23b7db177f4c2","downloaded_from":"2026-09-10T01:33:51.197Z","last_downloaded_at":"2026-09-10T01:33:51.197Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477482","source_sha256":"13fe9317a44346c1b60b586598e9a93df465692c77d600a3d7bfc581ea71c179"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-974-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic addresses measurement issues concerning the treatment of <a href=\"/glossary/n/#noncontrolling-interest\" class=\"term\" title=\"The portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to a parent. A noncontrolling interest is sometimes called a minority interest.\"><span>noncontrolling interest</span></a> in certain <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 trusts</span></a>.</div></div>","snippet":"This Subtopic addresses measurement issues concerning the treatment of noncontrolling interest in certain real estate investment trusts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f3fec67c872c104b7e3181fbc773920cb07acf6f63958eac444d3c35d8065fd","downloaded_from":"2026-09-10T01:33:55.175Z","last_downloaded_at":"2026-09-10T01:33:55.175Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-D8DE7A33-B082-4C60-A04C-427F8169FE67.ditamap\" class=\"ditamap\">974-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 974-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36b6fe401a43ffdca5df4de28ab62b2c07a0c08bfe1ef10afc557889f999dd13","downloaded_from":"2026-09-10T01:33:58.997Z","last_downloaded_at":"2026-09-10T01:33:58.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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It contains almost no substantive guidance of its own: its scope simply mirrors Section 974-10-15, and its initial and subsequent measurement sections are essentially unused, with a single cross-reference pointing to Section 974-323-25 for how a REIT accounts for an investment in a service corporation.","key_points":["The Subtopic's stated purpose is to address measurement issues concerning the treatment of noncontrolling interest in certain REITs (810-974-05-1).","Scope and scope exceptions are the same as the Overall Real Estate—REIT Subtopic, Section 974-10-15 (810-974-15-1).","Accounting by a REIT for its investment in a service corporation is not addressed here; see Section 974-323-25 (810-974-30-6).","All other initial measurement paragraphs (810-974-30-1 through 30-5) and all subsequent measurement paragraphs (810-974-35-1 through 35-5) are marked 'Paragraph not used,' so general Topic 810 consolidation guidance governs."],"categories":["Consolidation","Industry-specific","Subsequent measurement","Initial measurement"],"audience_level":"advanced","student_note":"Practically, this is a signpost Subtopic: don't expect REIT-specific consolidation rules here—apply ASC 810-10 (including the noncontrolling interest and VIE guidance) and follow the cross-reference to 974-323 for service corporation investments. The common misunderstanding is assuming REITs get special consolidation measurement treatment because an industry Subtopic exists.","related_topics":["810-10","974-10","974-323","323-10","970"],"key_concepts":["noncontrolling interest","real estate investment trust","consolidation","service corporation","measurement","industry-specific guidance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5bcfd4f322a424ffaebf305b8469da31b7704da033376da2a56c63a9b117798","downloaded_from":"2026-09-10T01:33:51.197Z","last_downloaded_at":"2026-09-10T01:34:06.992Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"323-974","title":"Real Estate—Real Estate Investment Trusts","topic_title":"Investments—Equity Method and Joint 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