List of Abbreviations
| AcSEC | AICPA Accounting Standards Executive Committee |
| ADC | Acquisition, development, construction |
| AICPA | American Institute of Certified Public Accountants |
| AIN | FASB Accounting Interpretation |
| APB | Accounting Principles Board |
| ARB | Accounting Research Bulletin |
| ARDA | American Resort Development Association |
| ASC | Accounting Standards Codification |
| ASU | FASB Accounting Standards Update |
| CON | FASB Statements of Financial Accounting Concepts |
| CPI | Consumer price index |
| ED | Exposure draft |
| EITF | Emerging Issues Task Force |
| FAS | FASB Statement |
| FASB | Financial Accounting Standards Board |
| FHA | Federal Housing Administration |
| FIN | FASB Interpretation |
| FFO | Funds from operations |
| FSP | FASB Staff Position |
| FTB | FASB Technical Bulletin |
| FV | Fair value |
| GAAP | Generally accepted accounting principles |
| HLBV | Hypothetical liquidation at book value |
| IAS | International Accounting Standard |
| IASB | International Accounting Standards Board |
| IASC | International Accounting Standards Committee |
| IASCF | International Accounting Standards Committee Foundation |
| IFRIC | International Financial Reporting Interpretations Committee |
| IFRS | International Financial Reporting Standards |
| IRC | Internal Revenue Code |
| LLC | Limited liability company |
| IRS | Internal Revenue Service |
| MLP | Master limited partnership |
| MLP | Minimum lease payments |
| NAREIT | National Association of Real Estate Investment Trusts |
| PCAOB | Public Company Accounting Oversight Board |
| PP&E | Property, plant, and equipment |
