Real Estate Investment Trusts (REITs)

How to Record ATM Equity Program Issuance

Recording the sale of common shares through an At-The-Market equity offering program, net of commissions.

Account Name	Type	Debit ($)	Credit ($)
Cash and Cash Equivalents	Asset	980,000.00	-
Common Stock at Par	Equity	-	10,000.00
Additional Paid-In Capital	Equity	-	970,000.00

Net proceeds from ATM share sales are recorded by increasing cash, common stock at par, and crediting the remainder to APIC.

Record equity issuances through the treasury module, ensuring net proceeds match the settlement statement from the placement agent.

Variations in the weighted average shares outstanding compared to SEC Form 4 filings.

Broker-dealer settlement statement and board authorization for the ATM program.

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Real Estate Investment Trusts (REITs)

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