# ASC 974-10-50: Real Estate—Real Estate Investment Trusts — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/974/10/#50-disclosure)

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## ASC 974-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/974/10/#50-disclosure)

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##### [974-10-50-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-50-1)

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Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:

[105-10-65-7](https://asc.understandingaccounting.org/asc/105/10/#105-10-65-7) For annual reporting periods, an entity shall disclose the tax status of distributions per unit (for example, ordinary income, capital gain, and return of capital).