{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/974/10/#sec-45-other-presentation-matters","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":"974","topic_title":"Real Estate—Real Estate Investment Trusts","subtopic":"974-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Income Statement Presentation","paragraphs":[{"citation":"974-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2BCE8104-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/974/10/#974-10-S99-1\" class=\"xref\">974-10-S99-1</a>, Regulation S-X Rule 3-15(a)(1), for income statement presentation requirements for real estate investment trusts. </span></span></div></div>","snippet":"See paragraph 974-10-S99-1, Regulation S-X Rule 3-15(a)(1), for income statement presentation requirements for real estate investment 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