Mutual funds, particularly those that invest in real estate investment trusts (REITs), may receive return of capital distributions from their investments. For financial statement purposes, funds should estimate the amount of distributions received as return of capital using current or historical rates of the issuer, such as those provided for REITs by websites such as NAREIT.com. These estimated return of capital distribution rates are then adjusted to the actual amount of return of capital distributions as reported by the issuers in the following period. Typically, mutual funds make these estimated adjustments for financial reporting purposes only, and do not adjust the cost basis of the underlying investments in their accounting records.