{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/842/974/","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":"842-974","topic":"842","title":"Real Estate—Real Estate Investment Trusts","area":"Broad Transactions","paragraphs":4,"summary":"This narrow subtopic tells a real estate investment trust (REIT) how much it may capitalize when a related service corporation performs leasing services for it. The service corporation is never treated as an independent third party, no matter how the REIT accounts for its investment in it (equity method, consolidation, etc.). Capitalized amounts are capped at the initial direct costs the REIT could have capitalized under 842-10-30-9 through 30-10 had it incurred the leasing costs directly.","concepts":["real estate investment trust","service corporation","initial direct costs","leasing services","related party not independent third party","capitalization ceiling","lessor cost capitalization"],"categories":["Recognition","Initial measurement","Leases","Industry-specific"],"level":"intermediate","topic_title":"Leases","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"842-974-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL77937447-209985\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/i/#initial-direct-costs\" class=\"term\" title=\"Incremental costs of a lease that would not have been incurred if the lease had not been obtained.\"><span>Initial Direct Costs</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><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 Trust</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><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></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/842/974/#842-974-05-1\" class=\"xref\">974-842-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/842/974/#842-974-15-1\" class=\"xref\">974-842-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/842/974/#842-974-25-1\" class=\"xref\">974-842-25-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract | Added | Accounting Standards Update No. 2016-02 | 02/25/2016 |\nInitial Direct…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceed2e6e9588a0f7c1e0317a482e68098437bf06a963c085c5286536be2f5ce1","downloaded_from":"2026-09-10T01:58:41.636Z","last_downloaded_at":"2026-09-10T01:58:41.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478276","source_sha256":"bd4629a18850ea80549eadf845363a5466fc2fb7ed92ac50e3c80c652f6c2911"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:170cef3bdd69d877b02fb3ebabede4f4ce9f0380d5e6cdf233d8552d0273df2e","downloaded_from":"2026-09-10T01:58:41.636Z","last_downloaded_at":"2026-09-10T01:58:41.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478276","source_sha256":"bd4629a18850ea80549eadf845363a5466fc2fb7ed92ac50e3c80c652f6c2911"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06743285200cfa1b8af5f401e77550a0e72713954d29943ae02f21600300ef19","downloaded_from":"2026-09-10T01:58:41.636Z","last_downloaded_at":"2026-09-10T01:58:41.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478276","source_sha256":"bd4629a18850ea80549eadf845363a5466fc2fb7ed92ac50e3c80c652f6c2911"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"842-974-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic addresses recognition issues for a <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 trust</span></a> with an 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> providing leasing services.</div> </div>","snippet":"This Subtopic addresses recognition issues for a real estate investment trust with an investment in a service corporation providing leasing services.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58e70c63b3c7fb462db4a6796867715a2bb0fb3642a0b602c1e3ff1bee14025d","downloaded_from":"2026-09-10T01:58:45.033Z","last_downloaded_at":"2026-09-10T01:58:45.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477707","source_sha256":"7650fa9c457080048be3e14b69bd56a479ae7876521735bc170234142a383141"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2567e77c15c7630faa841799cac96759a6ba146663c27fcf54ab568db78d7279","downloaded_from":"2026-09-10T01:58:45.033Z","last_downloaded_at":"2026-09-10T01:58:45.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477707","source_sha256":"7650fa9c457080048be3e14b69bd56a479ae7876521735bc170234142a383141"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0cedaa6abdfd26394b8de91601cd18b83d5edc95db54b116d65f692baf27be5","downloaded_from":"2026-09-10T01:58:45.033Z","last_downloaded_at":"2026-09-10T01:58:45.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477707","source_sha256":"7650fa9c457080048be3e14b69bd56a479ae7876521735bc170234142a383141"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"842-974-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the 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":"sha256:03667e2e0c9cf7eb00ca11997d3b90321fd2ddd2ccab2aabe7beb1ea78288acc","downloaded_from":"2026-09-10T01:58:48.876Z","last_downloaded_at":"2026-09-10T01:58:48.876Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478188","source_sha256":"efa54323b8f16c3c3cd8780329f11e4d4dcc1d3b965169aa243a773e035f4569"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:463c6d4d7eedeb3048f1dbe5143c8e241ad8a498960c7b3d52b990a96a5a7408","downloaded_from":"2026-09-10T01:58:48.876Z","last_downloaded_at":"2026-09-10T01:58:48.876Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478188","source_sha256":"efa54323b8f16c3c3cd8780329f11e4d4dcc1d3b965169aa243a773e035f4569"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2b2cfac107657400e5c2a1186e92fe6bc941c0fb3e2afb0dbaa3dc86d998448","downloaded_from":"2026-09-10T01:58:48.876Z","last_downloaded_at":"2026-09-10T01:58:48.876Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478188","source_sha256":"efa54323b8f16c3c3cd8780329f11e4d4dcc1d3b965169aa243a773e035f4569"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"842-974-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_2DC2F293-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Regardless of the method of accounting used by a <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 trust</span></a> 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>, the service corporation shall not be considered an independent third party and the amount of costs capitalized by the real estate investment trust for leasing services provided by the service corporation shall be no greater than the amount of <a href=\"/glossary/i/#initial-direct-costs\" class=\"term\" title=\"Incremental costs of a lease that would not have been incurred if the lease had not been obtained.\"><span>initial direct costs</span></a> (see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/842/10/#842-10-30-9\" class=\"xref\">842-10-30-9 through 30-10</a></div>) that would have been capitalized had the real estate investment trust incurred the costs directly. </span></span> </div> </div>","snippet":"Regardless of the method of accounting used by a real estate investment trust for its investment in a service corporation, the service corporation shall not be considered an independent third party and the amount of cost…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a197c35979ac5c214d324a6b9f27f6c2daf82f67fe5f8d2519c77a03f8dcfa5","downloaded_from":"2026-09-10T01:58:53.121Z","last_downloaded_at":"2026-09-10T01:58:53.121Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477632","source_sha256":"5c5623c4af63c15cc572aeb87192f4208c94c0b4cee2b407daf0f952c3f1ff5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20f95dd5d24aaf97bf8be309189f9b27a521aad3622feea392d2bd06a049c445","downloaded_from":"2026-09-10T01:58:53.121Z","last_downloaded_at":"2026-09-10T01:58:53.121Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477632","source_sha256":"5c5623c4af63c15cc572aeb87192f4208c94c0b4cee2b407daf0f952c3f1ff5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdb7bb87c12b0192375e3a79960afa8bac2e41a69bb381890b9e052fd79dd9be","downloaded_from":"2026-09-10T01:58:53.121Z","last_downloaded_at":"2026-09-10T01:58:53.121Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477632","source_sha256":"5c5623c4af63c15cc572aeb87192f4208c94c0b4cee2b407daf0f952c3f1ff5c"}}],"enrichment":{"summary":"This narrow subtopic tells a real estate investment trust (REIT) how much it may capitalize when a related service corporation performs leasing services for it. The service corporation is never treated as an independent third party, no matter how the REIT accounts for its investment in it (equity method, consolidation, etc.). Capitalized amounts are capped at the initial direct costs the REIT could have capitalized under 842-10-30-9 through 30-10 had it incurred the leasing costs directly.","key_points":["The Subtopic addresses recognition issues for a REIT that holds an investment in a service corporation providing leasing services (842-974-05-1).","Scope follows Section 974-10-15, the REIT Overall Subtopic scope (842-974-15-1).","Regardless of the REIT's method of accounting for its investment, the service corporation shall not be considered an independent third party (842-974-25-1).","Costs capitalized by the REIT for leasing services provided by the service corporation shall be no greater than the initial direct costs that would have been capitalized had the REIT incurred the costs directly (842-974-25-1, referencing 842-10-30-9 through 30-10).","Any excess of amounts charged by the service corporation over that initial direct cost ceiling therefore cannot be capitalized."],"categories":["Recognition","Initial measurement","Leases","Industry-specific"],"audience_level":"intermediate","student_note":"Tested as a related-party anti-abuse rule: a REIT cannot inflate capitalized leasing costs by routing them through an affiliated service corporation. The common misunderstanding is thinking the accounting method for the investment (or the fee actually paid) drives the answer—it does not; the cap is always the initial direct costs the REIT itself could have capitalized.","related_topics":["842-10","974-10","970-340","323-10","810-10"],"key_concepts":["real estate investment trust","service corporation","initial direct costs","leasing services","related party not independent third party","capitalization ceiling","lessor cost capitalization"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:952f8325e03f3ad9ad8d189f3e450af3d442655b997a0852dfcdb25347e256d3","downloaded_from":"2026-09-10T01:58:41.636Z","last_downloaded_at":"2026-09-10T01:58:53.121Z","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 Ventures","score":0.8173,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a74580e6792632e2e7661a6dbefc14d915227f33385f7251302f165693fe4fc0","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:16.668Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"810-974","title":"Real Estate—Real Estate Investment Trusts","topic_title":"Consolidation","score":0.8153,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71712bb9dba12b0d5daf0729aa353087f0888aa0b8b7172c53c00ca8c117d34c","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"}},{"number":"720-974","title":"Real Estate—Real Estate Investment Trusts","topic_title":"Other Expenses","score":0.7581,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fbf24bf5c7742ba0b2cc5972a0a1ad32d6f221a1e3c6f5afc6a3de833de7483","downloaded_from":"2026-09-10T01:13:54.098Z","last_downloaded_at":"2026-09-10T01:14:12.248Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"974-10","title":"Overall","topic_title":"Real Estate—Real Estate Investment 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