{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/970/10/#sec-50-disclosure","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":"970","topic_title":"Real Estate—General","subtopic":"970-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Supplemental Schedules","paragraphs":[{"citation":"970-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_24F4336E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/310/948/#310-948-S99-1\" class=\"xref\">948-310-S99-1</a>, Regulation S-X, Rule 12-29, for the required supplemental schedule disclosing mortgage loans on real estate. </span></span></div></div>","snippet":"See paragraph 948-310-S99-1, Regulation S-X, Rule 12-29, for the required supplemental schedule disclosing mortgage loans on real estate.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b157399c50eed19fc90d9af9a62926f98b24c83fda5ae0932cdd8a5a2ae374fb","downloaded_from":"2026-09-10T02:26:08.366Z","last_downloaded_at":"2026-09-10T02:26:08.366Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479590","source_sha256":"d4802c511b4a0370d66e324bf277952cc3f103009b29a670d79660c7f9d03a6c"}},{"citation":"970-10-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_24F4347D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/970/10/#970-10-S99-1\" class=\"xref\">970-10-S99-1</a>, SAB Topic 7.C, for SEC Staff views on the inclusion of certain supplemental schedules in annual reports. </span></span></div></div>","snippet":"See paragraph 970-10-S99-1, SAB Topic 7.C, for SEC Staff views on the inclusion of certain supplemental schedules in annual reports.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0c5e7bd5521f8cadbf79f1ae33eadd28c1a925110a2597898a6ba419042e26f","downloaded_from":"2026-09-10T02:26:08.366Z","last_downloaded_at":"2026-09-10T02:26:08.366Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479590","source_sha256":"d4802c511b4a0370d66e324bf277952cc3f103009b29a670d79660c7f9d03a6c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abd01c678f88e95dc47aff5f469ca18136451879d70e71812e84c70b3d8e0a86","downloaded_from":"2026-09-10T02:26:08.366Z","last_downloaded_at":"2026-09-10T02:26:08.366Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479590","source_sha256":"d4802c511b4a0370d66e324bf277952cc3f103009b29a670d79660c7f9d03a6c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:223bb117d0ad9aa131173e0fdc23f1b7b4a83c3b552df177a9f3392a07755789","downloaded_from":"2026-09-10T02:26:08.366Z","last_downloaded_at":"2026-09-10T02:26:08.366Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479590","source_sha256":"d4802c511b4a0370d66e324bf277952cc3f103009b29a670d79660c7f9d03a6c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:223bb117d0ad9aa131173e0fdc23f1b7b4a83c3b552df177a9f3392a07755789","downloaded_from":"2026-09-10T02:26:08.366Z","last_downloaded_at":"2026-09-10T02:26:08.366Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479590","source_sha256":"d4802c511b4a0370d66e324bf277952cc3f103009b29a670d79660c7f9d03a6c"}}