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Revenue recognition resource guide for real estate

March 1, 2018 White Paper 5 minute read
Carole McNees Sara Farina
Revenue recognition raises many questions for the real estate industry as businesses prepare for implementation. Our real estate revenue recognition guide can help smooth the path to adoption.

Image of skyscrapers from the ground perspective looking up.The new revenue recognition guidance is here, and the amount of work involved for those in the real estate industry to switch to the new framework will take careful attention and will vary by business.

While lease revenue is excluded from the scope of this new revenue guidance, non-lease components included in rental agreements, such as maintenance or other services, are covered. The new standard for recognizing revenue applies to all contracts with customers and, with so much variation in real estate contracts, each will need to be analyzed on its own or by portfolio of similar contracts.

What's inside:

Our revenue recognition resource guide for real estate identifies key areas of focus for the real estate industry, including:

  • Common fee revenues that might have transaction price issues, including incentive management fees and deferred developer fees
  • Timing of recognition of sales of real estate and developer or other service fees
  • Impacts on balance sheet and taxes

Download our Revenue recognition resource guide for real estate to help your business implement the new standard.

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