The commissioner authorizes any covered transaction to be booked as a receivable in accordance with Financial Accounting Standards Board Accounting Standards Codification 360.20, Real Estate Sales, which is incorporated by reference.

KEY: financial institutions, real estate, real estate investing

Date of Last Change: February 1, 2011

Notice of Continuation: January 6, 2026

Authorizing, and Implemented or Interpreted Law: 7-1-301; 7-3-18; 7-8-13; 7-9-5