Accounting Standards Codification: 970 - Real Estate - General | ASC | GAAP Plus

# Reference Report Element
1 970 10 05 1 Real Estate, Policy [Policy Text Block]
2 970 340 05 1 Land under Option Arrangements, Policy [Policy Text Block]
3 970 340 35 2 Increase (Decrease) in Lease Acquisition Costs
4 970 340 25 3 Land Purchase Options, Description
5 970 340 25 13 Inventory, Real Estate, Policy [Policy Text Block]
6 970 360 S99 1 (SX 210.12-28(Column B))
7 970 360 S99 1 (SX 210.12-28(Column C)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Initial Cost of Building and Improvements
8 970 360 S99 1 (SX 210.12-28(Column C)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Initial Cost of Land
9 970 360 S99 1 (SX 210.12-28(Column D)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Cost Capitalized Subsequent to Acquisition, Building and Improvements
10 970 360 S99 1 (SX 210.12-28(Column D)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Cost Capitalized Subsequent to Acquisition, Land
11 970 360 S99 1 (SX 210.12-28(Column D)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Cost Capitalized Subsequent to Acquisition, Improvements
12 970 360 S99 1 (SX 210.12-28(Column D)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Cost Capitalized Subsequent to Acquisition, Cost
13 970 360 S99 1 (SX 210.12-28(Column E)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Gross
14 970 360 S99 1 (SX 210.12-28(Column E)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Land, Amount
15 970 360 S99 1 (SX 210.12-28(Column E)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Building and Improvements, Amount
16 970 360 S99 1 (SX 210.12-28(Column F)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation
17 970 Real Estate Disclosure [Text Block]
18 970 Undivided Interest [Member]
19 970 360 S99 1 (SX 210.12-28(Column G))
20 970 360 S99 1 (SX 210.12-28(Column H))
21 970 360 S99 1 (SX 210.12-28(Column I)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Life Used for Depreciation
22 970 360 S99 1 (SX 210.12-28(Footnote 2))
23 970 360 S99 1 (SX 210.12-28(Footnote 2))
24 970 360 S99 1 (SX 210.12-28(Footnote 2))
25 970 360 S99 1 (SX 210.12-28(Footnote 2))
26 970 360 S99 1 (SX 210.12-28(Footnote 2))
27 970 360 S99 1 (SX 210.12-28(Footnote 2))
28 970 360 S99 1 (SX 210.12-28(Footnote 2))
29 970 360 S99 1 (SX 210.12-28(Footnote 2))
30 970 360 S99 1 (SX 210.12-28(Footnote 2))
31 970 360 S99 1 (SX 210.12-28(Footnote 2))
32 970 360 S99 1 (SX 210.12-28(Footnote 2))
33 970 360 S99 1 (SX 210.12-28(Footnote 2))
34 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation, Depreciation Expense
35 970 360 S99 1 (SX 210.12-28(Footnote 4))
36 970 360 S99 1 (SX 210.12-28(Footnote 4))
37 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation, Other Addition
38 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation, Other Deduction
39 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation, Investment in Real Estate Sold
40 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Acquisition Through Foreclosure
41 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Improvements
42 970 360 S99 1 (SX 210.12-28(Footnote 4))
43 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Other Addition
44 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Cost of Investment in Real Estate Sold
45 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Other Deduction
46 970 360 S99 1 (SX 210.12-28(Footnote 4))
47 970 360 S99 1 (SX 210.12-28(Footnote 4)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Other Acquisition
48 970 360 S99 1 (SX 210.12-28(Footnote 5)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve, Amount
49 970 360 S99 1 (SX 210.12-28(Footnote 5))
50 970 360 S99 1 (SX 210.12-28(Footnote 5))
51 970 360 S99 1 (SX 210.12-28(Footnote 6))
52 970 360 S99 1 (SX 210.12-28(Footnote 7)) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Intercompany Profit Included in Amount
53 970 360 S99 1 (SX 210.12-28) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation, Period Increase (Decrease)
54 970 360 S99 1 (SX 210.12-28)
55 970 360 S99 1 (SX 210.12-28)
56 970 360 S99 1 (SX 210.12-28) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Investment Property, Net
57 970 360 S99 1 (SX 210.12-28) SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Period Increase (Decrease)
58 970 360 S99 1 (SX 210.12-28)
59 970 360 35 3 Real Estate Held for Development and Sale, Policy [Policy Text Block]
60 970 605 05 1 Revenue Recognition, Real Estate Transactions, Policy [Policy Text Block]