Deferred Gain Guidance

[AliciaK-GHC]

I looked through the Handbook for some guidance on how to record the deferred gain on the sale of real estate. We sold some real estate but are not able to recognize the full gain in the year sold. Based on instructions in Schedule A, the realized gain should be the difference between the proceeds and the BV at the time of sale. There is no way to reflect the deferral.