# ASC 840-974-25: Leases — Real Estate—Real Estate Investment Trusts — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/974/#25-recognition)

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## ASC 840-974-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/840/974/#25-recognition)

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##### [840-974-25-1](https://asc.understandingaccounting.org/asc/840/974/#840-974-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)