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ASC 606, Revenue from Contracts with Customers and ASC 610-20, Gains and Losses from the Derecognition of Nonfinancial Assets will supersede ASC 360-20 as the authoritative guidance governing the sale of real estate and in substance real estate. The new standards are effective January 1, 2018 for calendar year-end public companies and January 1, 2019 for calendar year-end nonpublic companies. See PwC’s Revenue from contracts with customers and Property, plant, equipment and other assets guides for additional information on the standards. Until a reporting entity has adopted these standards, the guidance in this section continues to be applicable.

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