# ASC 974-10-S45: Real Estate—Real Estate Investment Trusts — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/974/10/#sec-45-other-presentation-matters)

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## ASC 974-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/974/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Income Statement Presentation

##### [974-10-S45-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-S45-1)

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See paragraph [974-10-S99-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-S99-1), Regulation S-X Rule 3-15(a)(1), for income statement presentation requirements for real estate investment trusts.

#### Balance Sheet Presentation

##### [974-10-S45-2](https://asc.understandingaccounting.org/asc/974/10/#974-10-S45-2)

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See paragraph [974-10-S99-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-S99-1), Regulation S-X Rule 3-15(a)(2), for balance sheet requirements for real estate investment trusts.