White Paper:

• NAREIT FFO White Paper - 4/05/02

Related Implementation Guidance:

• NAREIT SFO Alert: NAREIT Modifies the FFO Definition to Also Exclude Impairment Write-Downs of Investments in In Substance Real Estate Investees Under Certain Circumstances - 1/6/12
• NAREIT SFO Alert: Further Guidance on Reporting FFO - 11/4/11
• NAREIT SFO Alert: Updated Guidance on Reporting FFO, Write-Downs for Impairment - 10/31/11
• NAREIT SFO Report: SEC Issues a Compliance and Disclosure Interpretation Referring to FFO - 1/29/10
• NAREIT National Policy Bulletin: FFO White Paper Disclosures (Updated) - 2/04
• Excerpt from Real Estate Accounting Quarterly, July 2000: FFO Guidance on Impairment Losses and Taxes Associated with Asset Dispositions (Updated) - 2/04
• SEC Staff Clarifies Further Guidance on Reporting FFO (Updated) - 2/04
• NAREIT Financial Reporting Alert: SEC Staff Clarifies Guidance on FFO Reporting - 7/7/03
• NAREIT Financial Reporting Alert: SEC Staff Issues Guidance on FFO Reporting - 6/20/03
• SEC Rule Retains Use of Non-GAAP Per Share Measures - 1/15/03
• Accounting for GAAP Discontinued Operations in FFO; Impact of FASB Statement No.144 - 4/5/02
• Exclusion of GAAP Extraordinary Items from FFO; Potential Impact of FASB Statement No.145 - 2/14/02
• National Policy Bulletin: Guidelines for Reporting FFO on a Per Share Basis - 7/8/99
• National Policy Bulletin: Guidance on Including Non-recurring as well as Recurring Items in FFO - 11/8/99

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