US GAAP Disclosure List

↑Content

Inventory, Real Estate


ItemTypePeriodBalanceDescription
Inventory, Real Estate, Improvements$instantdebitRepresents improvements to real estate during development for ultimate sale to third parties. Improvements may consist of project infrastructure and other expenditures necessary to completion of the development project which is generally of a long-term nature.
Inventory, Real Estate, Held-for-sale$instantdebitRepresents properties which were acquired directly or through foreclosure for which a committed plan to sell exists and an active program to market such properties has been initiated.
Inventory, Real Estate, Land and Land Development Costs$instantdebitCarrying amount as of the balance sheet date, net of valuation allowances and impairment losses, of costs of land expected to be developed in the near term plus capitalized costs of development, for purposes of selling completed units to home buyers or commercial or industrial entities..
Inventory, Real Estate, Construction in Process$instantdebitCost of real estate projects incurred for projects for eventual sale or transfer (condominium or time share projects, vacation clubs).
Inventory, Real Estate, Mortgage Loans Held in Inventory$instantdebitRepresents mortgage loans held in inventory primarily for sale to others (third parties, businesses, legal entities) in the ordinary course of business.
Inventory, Operative Builders, Total$instantdebitThe net carrying amount as of the balance sheet date of the sum of the various components of an operative builder's inventory, including finished homes. Operative builders primarily consist of entities that develop land, construct residential homes and commercial and industrial buildings thereon, and sell them to home buyers and operators of the commercial and industrial properties.
Inventory, Real Estate, Timeshare Available-for-sale$instantdebitAmount of real estate which is available for sale in the form of shared property ownership in which rights vest in several owners (buyers, timeshare holders) to use the property for a specified period each year (timeshare). Included in this item would be real estate assets in which timeshares are for sale, such as in condominiums at timeshare resorts. Excluded from this item would be assets, other than real estate, in which the Entity has sold or intends to sell timeshares, such as for cruises, recreational vehicles, campgrounds, aircraft (fractional ownership) and other types of rights.
Inventory, Real Estate, Other$instantdebitAmount of investment in certain other real estate investments not specifically identified elsewhere in the existing taxonomy.
Inventory, Real Estate, Total$instantdebitTotal of (1) improvements, (2) held-for-sale, (3) land and land under development, (4) construction-in-process, (5) mortgage loans held-in-inventory, and (6) other real estate investments which are considered inventory due to being held for sale or disposition.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: